molg - statistical abstract 2016 · fys (2013/14 & 2014/15). we also note an increasing trend...

< The Republic of Uganda

MINISTRY OF LOCAL GOVERNMENT

STATISTICAL ABSTRACT

2016

Ministry of Local Government (MoLG) Statistical Abstract 2016

i

Ministry of Local Government,

Plot 1, Pilkington Road, Worker’s House P.O. Box 7037, Kampala (U)

Tel: +256-414-256533

Email:[email protected]; Website:http://molg.go.ug

mailto:[email protected]

http://molg.go.ug/


ii

MAP OF UGANDA SHOWING THE 115 DISTRICTS

KOBOKO YUMBE MOYO

LAMWO KAABONG

MARACHA

KITGUM

ADJUMANI

AMURU GULU

KOTIDO

ARUA

PADER AGAGO

OMORO ABIM

MOROTO

ZOMBO NEBBI

NWOYA OTUKE

OYAM KOLE NAPAK

LIRA ALEBTONG

AMURIA

BULIISA KIRYANDONGO

APAC DOKOLO

KATAKWI

NAKAPIRIPIRIT

MASINDI

KABERAMAIDOSOROTI AMUDAT

AMOLATAR NGORA BULAMBULI

HOIMA SERERE

NAKASONGOLA KUMI KWEEN

BUKEDEAKAPCHORWA

BUYENDE PALLISA BUKWO

KYANKWANZI

SIRONKO

NAKASEKE

KALIRO BUDAKA BUDUDA

NTOROKO KAGADI

KAKUMIRO KIBUKU MBALE

KAYUNGAKAMULI BUTALEJA MANAFWA

KIBOGA LUWERO

KIBAALE

LUUKANAMUTUMBA

BUNDIBUGYO IGANGA TORORO

KABAROLEKYENJOJO

JINJA BUGIRI

MUBENDE

KYEGEGWA BUSIA

MITYANA KAMPALA BUIKWE MAYUGE

KAMWENGE GOMBA

MUKONO

BUTAMBALA

KASESE

SSEMBABULE

MPIGI WAKISO

IBANDA BUKOMANSIMBI

KALUNGU

RUBIRIZI KIRUHURALYANTONDE

BUHWEJU BUVUMA

NAMAYINGO

BUSHENYI

LWENGO MASAKA

MITOOMASHEEMAMBARARA KALANGALA

RUKUNGIRI RAKAI

KANUNGU

ISINGIRO

NTUNGAMO

KISORORUBANDA

KABALE

0 70,000 140,000 280,000 Meters


iii

Foreword

This is the first edition of the Ministry

of Local Government (MoLG)

Statistical Abstract. The MoLG

statistical abstract brings together

statistical information relating to

various output indicators in the

Ministry. The monitoring of socio-

economic progress is not possible

without measuring and establishing

whether resources are being

efficiently used. Statistics are thus

required for designing, planning,

implementing, monitoring and

evaluating development programmes.

The contents of this Abstract were

compiled out of various synthetic

reports, Ministerial Policy Statements

and from wide consultations with

Technical staff. It provides an annual

snapshot on the statistics produced

within the Ministry.

The MoLG-Statistical Abstract has

been an initiative of the Uganda

Bureau of Statistics (UBOS) under the

Plan for National Statistical

Development (PNSD) framework.

This publication is one of the

innovations intended to enhance data

quality and use within the Ministry and

we hope that this will be useful to

Planners, Policy makers,

Researchers and Academia.

For further information, inquiry or

comments, do not hesitate to contact

the Ministry of Local Government.

Hon. Tom R. Butime (MP)

MINISTER OF LOCAL GOVERNMENT


iv

Acknowledgements

he Ministry of Local Government

would like to extend its

appreciation to the staff in the

Policy and Planning Unit for analyzing

and compiling the information into one

meaningful document and those in

other departments for providing the

support services throughout the

exercise. Their efforts will be

transformed into a knowledge base for

improved data management in the

Ministry and a basis for making

informed decisions at all levels.

We would also wish to extend our sincere gratitude to the Uganda Bureau of

Statistics (UBOS) for the technical support given in the production of this Statistical

Abstract which intends to provide a backbone for evidence-based planning, policy

formulation and decision making.

Ben Kumumanya

PERMANENT SECRETARY

T


v

Contents

FOREWORD .................................................................................................................... II

ACKNOWLEDGEMENTS ................................................................................................... III

CONTENTS ..................................................................................................................... V

ACRONYMS .................................................................................................................. VII

EXECUTIVE SUMMARY ................................................................................................. VIII

LIMITATIONS/ISSUES OF THE DATA ................................................................................... X

|CHAPTER1: MINISTRY OF LOCAL GOVERNMENT INSTITUTIONAL PROFILE ......... 1

1.1 MINISTRY OVERVIEW ........................................................................................... 2

1.2 VISION................................................................................................................ 2

1.3 MISSION ............................................................................................................. 2

1.4 MANDATE ........................................................................................................... 2

1.5 KEY FUNCTIONS ................................................................................................. 2

1.6 STRATEGIC OBJECTIVES...................................................................................... 3

1.7 SECTOR POLICY AND STRATEGIC FRAMEWORK ..................................................... 3

1.8 ORGANIZATIONAL STRUCTURE ............................................................................. 4

1.9 PROJECTS PORTFOLIO IN THE MINISTRY .............................................................. 7

1.10 DECENTRALIZATION ............................................................................................ 8

1.10.1 POWERS DECENTRALIZED TO LOCAL GOVERNMENTS ........................................ 8

1.10.2 LOCAL GOVERNMENT UNITS IN UGANDA ............................................................ 9

|CHAPTER2: DEPARTMENTAL OUTPUT INDICATORS ............................................. 12

2.1 FINANCE AND ADMINISTRATION .......................................................................... 13

2.1.1 INTRODUCTION ................................................................................................. 13

2.1.2 CENTRAL GOVERNMENT TRANSFERS TO LGS ...................................................... 13

2.1.3 APPROVED BUDGET ALLOCATIONS TO LGS ......................................................... 14

2.2 LOCAL GOVERNMENT INSPECTION AND ASSESSMENT ........................................... 15

2.2.1 INTRODUCTION ................................................................................................. 15

2.2.2 ANNUAL NATIONAL ASSESSMENT OF LGS ........................................................... 16

2.2.3 ROUTINE AND INSPECTION ACTIVITIES ................................................................ 16

2.2.4 FINANCIAL MANAGEMENT AND ACCOUNTABILITY IN LGS ....................................... 17

2.2.5 BACK-UP SUPPORT IN FINANCIAL MANAGEMENT .................................................. 18

2.2.6 MONITORING AND SUPPORT SUPERVISION .......................................................... 18


vi

2.2.7 TECHNICAL SUPPORT AND TRAINING ................................................................... 18

2.2.8 SUPPORT AND TRAINING IN URBAN PHYSICAL DEVELOPMENT PLANNING ................ 19

2.3 LOCAL GOVERNMENT ADMINISTRATION AND DEVELOPMENT ................................. 19

2.3.1 INTRODUCTION ................................................................................................. 19

2.3.2 MONITORING AND SUPPORT TO SERVICE DELIVERY BY URBAN COUNCILS .............. 22

2.3.3 RESOLVED CONFLICTS BETWEEN APPOINTED AND ELECTED OFFICIALS IN LGS ...... 22

2.3.4 LEADERSHIP PARTICIPATION IN LGS ................................................................... 23

|CHAPTER3: LOCAL REVENUES ................................................................................ 25

3.1 INTRODUCTION ................................................................................................. 26

3.2 LOCAL REVENUE PERFORMANCE FOR LGS .......................................................... 26

3.3 LG REVENUE ENHANCEMENT INITIATIVES ............................................................ 27

3.4 LOCAL REVENUE PERFORMANCE OF URBAN COUNCILS ........................................ 27

3.4.1 LOCAL REVENUE COLLECTED ............................................................................. 27

3.4.2 TAX HEAD CONTRIBUTION .................................................................................. 28

3.4.3 PROPERTY RATES............................................................................................. 29

3.4.4 TRADING LICENSE ............................................................................................. 30

3.4.5 LOCAL SERVICE TAX ......................................................................................... 31

3.4.6 LOCAL HOTEL TAX ............................................................................................ 32

3.4.7 OTHER LOCAL REVENUE SOURCES ..................................................................... 33

3.4.8 LOCAL REVENUE ENHANCEMENT INITIATIVES FOR URBAN COUNCILS ..................... 34

APPENDIX A: MOLG PERFORMANCE INDICATOR MATRIX ............................................... 35

APPENDIX B: STATISTICS PRODUCTION SCHEDULE ........................................................ 37

APPENDIX C: MOLG CURRENTLY IMPLEMENTED PROJECTS ........................................... 39

APPENDIX D: LOCAL GOVERNMENTS OF UGANDA AS AT 1ST MARCH 2016 ....................... 42

APPENDIX E: GLOSSARY .............................................................................................. 46


vii

Acronyms

DPSF Decentralization Policy Strategic Framework

KCCA Kampala City Council Authority

LCD Local Councils Development

LG Local Government

LGFC Local Government Finance Commission

LGHT Local Government Hotel Tax

LGSSP Local Government Sector Strategic Plan

LR Local Revenue

LST Local Service Tax

MEAC Ministry of East African Community Affairs

MoLG Ministry Of Local Government

MPS Ministerial Policy Statement

MTEF Medium Term Expenditure Framework

MVP Millennium Villages Project

NBFP National Budget Framework Paper

NGO Non-govt. Organizations

NPA National Planning Authority

NPGEI National Priority Gender Equality Indicators

PNSD Plan for National Statistical Development

PSM Public Sector Management

SDG Sustainable Development Goal

UBOS Uganda Bureau of Statistics

ULGA Uganda Local Governments Association


viii

Executive Summary

The Statistical Abstract is an annual Publication by the Ministry of Local

Government summarizing the statistical indicators within the Ministry. It is

composed of four chapters preceded with the forward, acknowledgements, table of

contents, acronyms and limitations/issues of the data.

Chapter one highlights the institutional profile encompassing the Ministry Overview,

Vision, Mission, Mandate, Key Functions, Strategic Objectives, Sector Policy and

Strategic Framework, Organizational Structure, Projects Portfolio in the Ministry,

Decentralization and Local government units in Uganda.

Chapter two presents statistics on the output indicators at departmental level within

the Ministry.

There was a 4.2% increment in central government transfers to LGs between

FYs (2013/14 & 2014/15).

We also note an increasing trend in the total expenditure categories across

all the financial years under review (2013/14-2015/16).

The highest number of LGs covered during the national assessment

exercise stood at 132 during FY 2014/15 and the lowest at 35 during FY

2015/16.

Routine and inspection activities were conducted in 94 district LGs and 98

urban councils during FY 2012/13, however during FY 2013/14 the number

of district LGs and urban councils where similar activities were conducted

dropped to 25 and 45 respectively.

The number of LGs where financial management and accountability capacity

was strengthened was way below the threshold for all the FYs.

The number of LGs supported in developing a sustainable HR capacity was

highest at 64 for the two consecutive FYs (2012/13 & 2013/14) and lowest

during FY 2015/16 at 9.

The highest number of LGs where conflicts were resolved stood at 17 during

FY 2014/15 and lowest at 6 during FY 2012/13.


ix

The proportion of seats held by women at LGs stands at 41.4% while that of

men at 58.6%.

Chapter three presents statistics on the local revenues.

The number of LGs where stakeholder capacity in revenue mobilization was

strengthened was highest during FY 2012/13 standing at 68 and lowest

during FY 2013/14 at 9.

Throughout the five FYs (2010/11-2014/15), total local revenues for LGs

were increasing with the highest contributions coming from other revenue

sources other than the main sources (Local service tax, Local government

hotel tax, Property rates, User fees, and Licenses) while the lowest came

from the Local government hotel tax.

The budgeted and actual local revenue collected by urban councils on

average increased by 20% over the five financial year period (2009/10-

2013/14). The highest tax head contribution was from levies/user charges

with no specific rates, based on negotiations (Parking fees, Market dues,

Land fees, Loading and offloading, Fines, and Penalties) standing at 75%

yet the tax heads with well-defined legislations, procedures and rates had

the least contribution (Trading licenses 11%, Property rates 7%, Local

service tax 6% and Local hotel tax 1%).


x

Limitations/issues of the data

The limiting factors to the compilation of this statistical abstract include among

others:

1. Inconsistency in reporting

Some of the output indicators reported on in the MoLG-Ministerial Policy statement

are not constantly reported on which makes statistical comparison difficult. The

missing data therefore is recorded as *na (not available) for some years.

2. Data backlog

The statistical abstract has been compiled using administrative data with the

Ministerial Policy Statements as the key data sources. Other sources were reports

produced by some departments and there is ultimately no primary data source.

While administrative data is cheap, there is untimeliness of the data collection,

analysis and dissemination which creates a backlog of data in the ministry.

3. Lack of a harmonized data base

The Ministry lacks a central information management system to facilitate easy

information sharing across departments. This constrained compilation of statistical

information from individual departments.

4. Limited appreciation of statistics

While the staff understand the use of statistics, they however appreciate its

relevance when need arises which leads to untimely reporting.

5. Non-disaggregated data

Most of the data that the Ministry reports is given in block figures which makes its

disaggregation problematic.


1

|Chapter1: MINISTRY OF LOCAL GOVERNMENT

INSTITUTIONAL PROFILE


2

1.1 Ministry Overview

The Mandate of the Ministry of Local Government empowers it to spearhead the

implementation of the decentralization policy. Therefore the MoLG mandate extends

to promoting decentralization, updating the policy and legal instruments, coordinating

implementation of sector policies at the local level, and setting policies and service

standards. It is also responsible for mentoring, compliance inspection and support

supervision of Local Governments.

1.2 Vision

An effective and efficient Local Government system that provides quality, equitable

and sustainable services to the population

1.3 Mission

To co-ordinate and support Local Governments (LGs) in a bid to provide efficient and

sustainable services, improve the welfare of the people and eradicate poverty.

1.4 Mandate

The mandate is to guide, harmonize, mentor and advocate for all Local Governments

in support of Government’s vision of bringing about socio-economic transformation of

the country.

1.5 Key Functions

The mission and mandate of the Ministry of Local Government is broken down into

the following broad functions:

i. Ensuring that local governments comply with the statutory requirements and

adhere to national polices and standard;

ii. Ensuring that local governments are transparent and accountable to the people

in the way they use public resources so that development takes place;

iii. Facilitating the implementation of the decentralization policy and enhancing

democratic governance in the country by developing and reviewing systems,

structures, statutory instruments and guidelines on local governance;

iv. Building capacity (human and institutional) in the local governments for efficient

service delivery to the population.


3

v. Promoting of Local Economic Development (LED) as the fifth pillar of

decentralization, in support of wealth creation at the household level, with the

view to raising taxable incomes and reducing dependency.

1.6 Strategic Objectives

The Ministry's strategic objectives are:

i) To promote democratic governance, transparency and accountability in Local

Governments;

ii) To ensure that Local Governments deliver quality services to the population in an

efficient and effective manner;

iii) To ensure compliance with and adherence to statutory requirements, national

standards and policies by Local Governments;

iv) To build capacity of Local Governments Councils, relevant to and necessary for

efficient and effective service delivery;

v) To facilitate realization of Government’s poverty reduction initiatives among the

people and improve their wellbeing.

1.7 Sector Policy and Strategic Framework

The Ministry’s policy and strategic thrust is anchored by Government’s overall

blueprint for socio-economic transformation, as set out in the National Development

Plan. In addition, the Ministry’s programmes and work plans have also informed the

following key strategic initiatives:

1. The Decentralization Policy Strategic Framework (DPSF), 2013-2023

The DPSF constitutes an over-arching mechanism for coordination, programme

implementation and resource allocation in the local government sector. The current

DPSF re-affirms the democratic tenets, and broadly outlines strategies for

implementation of various facets of the decentralization policy over the period 2013-

2023.

2. Local Government Sector Strategic Plan (LGSSP) 2013-2023

Government of Uganda has over the years pursued deliberate policy shift away from

a project-driven approach to public investment, towards formulation of


4

comprehensive, sector-wide programmes and investment plans, involving the

participation of all stakeholders.

Within this context, the Local Government Sector Strategic Plan (LGSSP 2013-2023)

was developed as a framework for guiding local government sector investments

towards areas considered critical for improving democratization, service delivery and

good governance. The LGSSP focuses on six key strategic areas, namely:

(i) Service delivery;

(ii) Administrative and Political decentralization;

(iii) Fiscal decentralization;

(iv) Transparency;

(v) Accountability and Integrity and;

(vi) Local economic development.

3. The Public Sector Management Investment Plan (PSM-SIP)

Within the context of the NDP, the Public Sector Management (PSM) is classified as

an enabling sector, and it is a key function for efficient and effective management of

public service delivery. The membership of the PSMWG includes Office of the Prime

Minister (Chair), MoLG, MPS, MEACA, KCCA, LGFC, NPA.

The PSM-SIP was designed as an overarching and incremental expenditure plan for

the PSM, which permits the constituent MDAs to pursue their respective on-going

programmes as presented in the National Budget Framework Paper (NBFP) and the

MTEF.

1.8 Organizational Structure

1.8.1 MoLG Organizational Structure

The Ministry is structured around two Directorates, each of which is headed by a

Director, namely:

i. The Directorate of Local Government Inspection, constituted by the

Department of District Inspection and the Department of Urban Inspection.


5

ii. Directorate of Local Government Administration, constituted by the Department

of District Administration, the Department of Urban Administration and the

Department of Local Councils Development.

In addition, is the Finance and Administration Department, headed by the Under

Secretary, a Policy and Planning Division, Procurement and Disposal Unit, and an

Internal Audit Unit, Each of these reports directly to the Permanent Secretary. The

macro structure of the Ministry is indicated below.


6

Macro Structure – Ministry of Local Government

Permanent

Secretary

Procurement and

Disposal Unit

Internal

Audit

Unit

Division of

Planning &

Policy

Department of

Finance &

Administration

Department of

Urban

Inspection

Department of

District

Inspection

Directorate of LG

Inspection

Directorate of LG

Administration

Department of

District

Administration

Department of

Local Councils

Development

Department of

Urban

Administration


7

1.9 Projects Portfolio in the Ministry

In addition to the above, the Ministry also executes a number of projects that make

important contributions towards the socio-economic welfare of the people.

These projects are:

Community Agricultural Infrastructure Improvement Programme(CAIIP)

Markets and Agricultural Trade Improvement Programme (MATIP)

Support to MoLG;

Programme for Restoration of Livelihoods in Northern Region (PRELNOR);

and

Millennium Villages Project (MVP) Phase-II (MVPII).

A brief description of each of these projects, in terms of goals and objectives, location

and funding sources is provided in Appendix C of this Abstract.

1.9.1 Affiliated institutions within the Sector

Apart from MoLG, the other affiliated members of the local government fraternity are

the local governments themselves and their associations, the Local Government

Finance Commission.

The Uganda Local Governments Association (ULGA)

The Uganda Local Governments Association was formed way back in 1994 to

represent and advocate for the constitutional rights and interests of Local

Governments, and to act as the negotiating agency for its members. ULGA carries out

this mandate through lobbying, advocacy and representation of LGs at local, national

and international forums.

One of the key elements of the ULGA governance structure is the general assembly,

which convenes once a year and acts as the “Parliament” for local governments.

The Local Government Finance Commission (LGFC)

The LGFC was established under Article 194(1) of the Constitution of the Republic of

Uganda, 1995, with its mandate and functions defined in Article 194(4) of the

Constitution. The functions of the Commission are further elaborated in section 9 of


8

the Local Government Finance Commission Act (2003), and are largely of advisory

nature.

1.10 Decentralization

The current decentralization reform as introduced in 1993, was an outcome of a review

of the resistance council system and related statutory instruments. The review was

borne out of the desire to make local governments effective centers of local decision

making, planning and development. The commitment to the decentralized governance

reform was strengthened and maintained through the provisions of the 1995

Constitution, which clearly spells out that the State “is to be guided by the principle of

decentralization and devolution of governmental functions and powers” (Section II [iii]).

Decentralization is expected to contribute to development by empowering the people

and institutions at every level of society including public, private and civic institutions;

improving access to basic services; increasing people’s participation in decision-

making; assisting in developing people’s capacities; and enhancing government’s

responsiveness, transparency and accountability.

1.10.1 Powers decentralized to Local Governments

The objectives of the decentralisation policy in Uganda are to:

i. Transfer real power to districts and thus reduce the load of work on remote and

under resourced central officials.

ii. Bring political and administrative control over services to point where they are

actually delivered, thereby improving accountability and effectiveness,

promoting peoples feeling of ownership of programmes and projects executed

in their districts.

iii. Free local managers from central constraints and, as a long-term goal, allow

them develop organisational structures tailored to local circumstances.

iv. Improve financial accountability and responsibility by establishing a clear link

between the payment of taxes and the provision of services they finance.


9

v. Improve the capacities of the councils to plan, finance and manage the delivery

of services of their finance and manage the delivery of services of their

constituencies.

vi. Enhance local economic development in order to increase local incomes

1.10.2 Local government units in Uganda

The Constitution and Local Governments Act provide for a criteria for the alteration of

boundaries and creation of new LGs and administrative units. The thrust of

decentralization at the inception was to empower people. It meant that powers had to

be devolved not only to the district but to all the levels of Local Councils from the

village, parish/ ward, sub-county, towns, municipalities and the district.

In line with the constitutional provisions, there has been a progressive increase in the

number of districts in Uganda from 16 in 1959 to 115 districts to date. This is intended

to bring services to the people ensuring effective administration, democratization and

people empowerment.

Table 1.1: Evolution of districts in Uganda

Year/Date No. of districts Districts/Provinces 1959 16 1962 17 Acholi, Ankole, Bugisu, Bukedi, Bunyoro, Busoga, Karamoja, Kigezi, Lango, Madi,

Masaka, Mbale Town, Mengo, Mubende, Teso, Toro, West Nile 1968 18 1971 19 East Acholi, West Acholi, Ankole, Bugisu, Bukedi, Bunyoro, Busoga, East Mengo,

Karamoja, Kigezi, Lango, Madi, Masaka, Mubende, Sebei, Teso, Toro, West Mengo, West Nile

1974 38 Apac, Arua, Bundibugyo, Bushenyi, Gulu, Hoima, Iganga, Jinja, Kabale, Kabarole,, Kalangala, Kampala, Kamuli, Kapchorwa, Kasese, Kibaale, Kiboga, Kisoro, Kitgum, Kotido, Kumi, Lira, Luwero, Masaka, Masindi, Mbale, Mbarara, Moroto, Moyo, Mpigi, Mubende, Mukono, Nebbi, Pallisa, Rakai, Rukungiri, Soroti, Tororo

January 1979 40 May 1979 22

August 1979 33 August 1980 33

15 March 1991 39 20 March 1997 45 Adjumani, Apac, Arua, Bugiri, Bundibugyo, Bushenyi, Busia, Gulu, Hoima, Iganga,

Jinja, Kabale, Kabarole, Kalangala, Kampala, Kamuli, Kapchorwa, Kasese, Katakwi, Kibaale, Kiboga, Kisoro, Kitgum, Kotido, Kumi, Lira, Luwero, Masaka, Masindi, Mbale, Mbarara, Moroto, Moyo, Mpigi, Mubende, Mukono, Nakasongola, Nebbi, Ntungamo, Pallisa, Rakai, Rukungiri, Sembabule, Soroti, Tororo


10

28 November 2000 56 Adjumani, Apac, Arua, Bugiri, Bundibugyo, Bushenyi, Busia, Gulu, Hoima, Iganga, Jinja, Kabale, Kabarole, Kaberamaido, Kalangala, Kampala, Kamuli, Kamwenge, Kanungu, Kapchorwa, Kasese, Katakwi, Kayunga, Kibaale, Kiboga, Kisoro, Kitgum, Kotido, Kumi, Kyenjojo, Lira, Luwero, Masaka, Masindi, Mayuge, Mbale, Mbarara, Moroto, Moyo, Mpigi, Mubende, Mukono, Nakapiripirit, Nakasongola, Nebbi, Ntungamo, Pader, Pallisa, Rakai, Rukungiri, Sembabule, Sironko, Soroti, Tororo, Wakiso, Yumbe

1st July 20051 69 Adjumani, Apac, Arua, Bugiri, Bundibugyo, Bushenyi, Busia, Gulu, Hoima, Iganga, Jinja, Kabale, Kabarole, Kaberamaido, Kalangala, Kampala, Kamuli, Kamwenge, Kanungu, Kapchorwa, Kasese, Katakwi, Kayunga, Kibaale, Kiboga, Kisoro, Kitgum, Kotido, Kumi, Kyenjojo, Lira, Luwero, Masaka, Masindi, Mayuge, Mbale, Mbarara, Moroto, Moyo, Mpigi, Mubende, Mukono, Nakapiripirit, Nakasongola, Nebbi, Ntungamo, Pader, Pallisa, Rakai, Rukungiri, Sembabule, Sironko, Soroti, Tororo, Wakiso, Yumbe, Amolatar, Amuria, Bukwo, Butaleja, Ibanda, Isingiro, Kaabong, Kaliro, Kiruhura, Koboko, Manafa, Mityana, Nakaseke

1st July 2006 80 Abim, Adjumani, Amolatar, Amuria, Amuru, Apac, Arua, Budaka, Bududa, Bugiri, Bukedea, Bukwo, Buliisa, Bundibugyo, Bushenyi, Busia, Butaleja, Dokolo, Gulu, Hoima, Ibanda, Iganga, Isingiro, Jinja, Kaabong, Kabale, Kabarole, Kaberamaido, Kalangala, Kaliro, Kampala, Kamuli, Kamwenge, Kanungu, Kapchorwa, Kasese, Katakwi, Kayunga, Kibaale, Kiboga, Kiruhuura, Kisoro, Kitgum, Koboko, Kotido, Kumi, Kyenjojo, Lira, Luwero, Lyantonde, Manafwa, Masaka, Masindi, Mayuge,, Mbale, Mbarara, Mityana, Moroto, Moyo, Mpigi, Mubende, Mukono, Nakapiripirit, Nakaseke, Nakasongola, Namutumba, Nebbi, Ntungamo, Maracha, Oyam, Pader, Pallisa, Rakai, Rukungiri, Sembabule, Sironko, Soroti, Tororo, Wakiso, Yumbe

1st July 2009 87 Abim, Adjumani, Amolatar, Amuria, Amuru, Apac, Arua, Budaka, Bududa, Bugiri, Bukedea, Bukwo, Buliisa, Bundibugyo, Bushenyi, Busia, Butaleja, Dokolo, Gulu, Hoima, Ibanda, Iganga, Isingiro, Jinja, Kaabong, Kabale, Kabarole, Kaberamaido, Kalangala, Kaliro, Kampala, Kamuli, Kamwenge, Kanungu, Kapchorwa, Kasese, Katakwi, Kayunga, Kibaale, Kiboga, Kiruhuura, Kisoro, Kitgum, Koboko, Kotido, Kumi, Kyenjojo, Lira, Luwero, Lyantonde, Manafwa, Masaka, Masindi, Mayuge,, Mbale, Mbarara, Mityana, Moroto, Moyo, Mpigi, Mubende, Mukono, Nakapiripirit, Nakaseke, Nakasongola, Namutumba, Nebbi, Ntungamo, Maracha, Oyam, Pader, Pallisa, Rakai, Rukungiri, Sembabule, Sironko, Soroti, Tororo, Wakiso, Yumbe Amudat, Buikwe, Buyende, Kyegegwa, Lamwo, Otuke, Zombo.

1st July 20102 111 Abim, Adjumani, Agago, Alebtong, Amolatar, Amudat, Amuria, Amuru, Apac, Arua, Budaka, Bududa, Bugiri, Buhweju, Buikwe, Bukedea, Bukomansimbi, Bukwo, Bulambuli, Buliisa, Bundibugyo, Bushenyi, Busia, Butaleja, Butambala, Buvuma, Buyende, Dokolo, Gomba, Gulu, Hoima, Ibanda, Iganga, Isingiro, Jinja, Kaabong, Kabale, Kabarole, Kaberamaido, Kalangala, Kaliro, Kalungu, Kamuli, Kamwenge, Kanungu, Kapchorwa, Kasese, Katakwi, Kayunga, Kibaale, Kiboga, Kibuku, Kiruhuura, Kiryandongo, Kisoro, Kitgum, Koboko, Kole, Kotido, Kumi, Kween, Kyankwanzi, Kyegegwa, Kyenjojo, Lamwo, Lira, Luuka, Luwero, Lwengo, Lyantonde, Manafwa, Masaka, Masindi, Mayuge, Mbale, Mbarara, Mitoma, Mityana, Moroto, Moyo, Mpigi, Mubende, Mukono, Nakapiripirit, Nakaseke, Nakasongola, Namayingo, Namutumba, Napak, Nebbi, Ngora, Ntoroko, Ntungamo, Nwoya, Maracha, Otuke, Oyam, Pader, Pallisa, Rakai, Rubirizi, Rukungiri, Sembabule, Serere, Sheema, Sironko, Soroti, Tororo, Wakiso, Yumbe, Zombo

1 In 2005, Kampala ceased to be a district 2 In March 2010, the Kampala Capital City Authority Act became active, introducing new management

arrangements for the Kampala Capital City.


11

1st July 2016 115 Abim, Adjumani, Agago, Alebtong, Amolatar, Amudat, Amuria, Amuru, Apac, Arua, Budaka, Bududa, Bugiri, Buhweju, Buikwe, Bukedea, Bukomansimbi, Bukwo, Bulambuli, Buliisa, Bundibugyo, Bushenyi, Busia, Butaleja, Butambala, Buvuma, Buyende, Dokolo, Gomba, Gulu, Hoima, Ibanda, Iganga, Isingiro, Jinja, Kaabong, Kabale, Kabarole, Kaberamaido, Kagadi, Kakumiro, Kalangala, Kaliro, Kalungu, Kamuli, Kamwenge, Kanungu, Kapchorwa, Kasese, Katakwi, Kayunga, Kibaale, Kiboga, Kibuku, Kiruhuura, Kiryandongo, Kisoro, Kitgum, Koboko, Kole, Kotido, Kumi, Kween, Kyankwanzi, Kyegegwa, Kyenjojo, Lamwo, Lira, Luuka, Luwero, Lwengo, Lyantonde, Manafwa, Masaka, Masindi, Mayuge, Mbale, Mbarara, Mitoma, Mityana, Moroto, Moyo, Mpigi, Mubende, Mukono, Nakapiripirit, Nakaseke, Nakasongola, Namayingo, Namutumba, Napak, Nebbi, Ngora, Ntoroko, Ntungamo, Nwoya, Maracha, Omoro, Otuke, Oyam, Pader, Pallisa, Rakai, Rubanda, Rubirizi, Rukungiri, Sembabule, Serere, Sheema, Sironko, Soroti, Tororo, Wakiso, Yumbe, Zombo

Source: MoLG


12

|Chapter2: DEPARTMENTAL OUTPUT INDICATORS


13

2.1 Finance and Administration

2.1.1 Introduction

The Finance and Administration department is responsible for providing administrative

and support services to the rest of the departments of the Ministry. It also coordinates,

guides and harmonizes the Ministry’s policy formulation, planning and budgeting

functions. It handles the following specific functions:

Preparing and making submissions for recruitment of staff;

Formulating, reviewing and executing the Ministry’s human resource

management and development policies;

Providing and managing transport facilities and other logistics;

Providing for the Ministry’s utilities and consumables;

Negotiating contracts and procuring services for the Ministry; and

Acquiring, managing and accounting for the finances of the Ministry;

Coordinating the policy, planning and budgeting functions in the Ministry; and

Coordinating the ICT functions for the Ministry.

2.1.2 Central government transfers to LGs

Article 193 (1) of the constitution and section 84(1) of the LGA Cap 243 provide that

central government shall transfer money to local governments through unconditional,

conditional and equalization grants.

There was a 4.2% increment in central government transfers to LGs between FY

(2013/14 & 2014/15) as presented in Table 2.1 below.


14

Table 2.1: Central government transfers to LGs (FY 2013/14 & 2014/15)

FY 2013/14 FY 2014/15

Item Approved Outturn %Transfers Approved Outturn %Transfers

Conditional Grants 1,926.196 1,249.62 64.9 2,260.14 1,590.57 70.4 Unconditional Grants 79.44 79.6 100.2 82.572 61.928 71.5 Equalization Grants 3.494 3.49 99.9 3.594 2.696 75

Total 2,009.13 1,332.71 66.3 2,346.306 1,655.2 70.5 Source: Ministerial Policy Statements – MoLG

2.1.3 Approved budget allocations to LGs

The central government allocates resources to LGs for Wage, Non-wage recurrent

and development expenditures in every quarter of the financial year. Findings from

Figure 2.1 below show that there was an increasing trend in the total approved budget

allocations to LGs for all the expenditure categories traced throughout the period

under review (FY 2013/14 – 2015/16).


15

Figure 2.1: Approved budget allocations to LGs by expenditure category

Source: Ministerial Policy Statements – MoLG

2.2 Local government inspection and assessment

2.2.1 Introduction

Local government inspection and assessment is undertaken within the MoLG through

the District and Urban Inspection departments. Presented in this chapter therefore are

the statistical outputs of the above mentioned inspection departments.

District Inspection Department

The strategic objective of this department is to ensure effective and efficient

performance of district local governments, and to assess and evaluate adherence to

set policies, laws, regulations and procedures. The specific functions are to:

Monitor and inspect financial management standards in district LGs;

Build capacity of local governments in financial management;

Ensure local governments’ compliance with statutory requirements, national

standards and policies;

FY 2013/14 FY 2014/15 FY 2015/16

Wage Recurrent 1,266 1,525 1,440

Non-Wage Recurrent 390 483 569

Development (Domestic) 353 338 337

Total 2,009 2,346 2,346

0

500

1,000

1,500

2,000

2,500

Sh

s i

n B

illi

on

s


16

Support local governments in local revenue mobilization.

Urban Inspection Department

The strategic objective of this department is to undertake systematic verification of

adherence to established legal and policy frameworks, regulations, guidelines,

procedures and rules so as to ensure efficiency and effectiveness in the performance

of Urban Local Governments. The specific functions are to:

Monitor and inspect financial management systems in Urban LGs;

Assess the performance of all Urban LGs;

Build capacity of Urban Local Governments in financial management;

Assess and put in place mechanisms for Urban LGs to implement sectoral

policies of MDAs;

Support Local Governments in local revenue mobilization.

2.2.2 Annual National assessment of LGs

LGs are assessed using the automated tool for national assessment and as presented

in Table 2.2 below, the highest number of LGs covered during the national

assessment exercise stood at 132 during the FY 2014/15. However, in the FY

2015/16, the number of nationally assessed LGs declined to 35.

Table 2.2: No. of LGs covered during the national assessment exercise

Financial Year (FY)

2011/12 2012/13 2013/14 2014/15 2015/16

LGs na 111 111 132 35

Source: Ministerial Policy Statements – MoLG. *na - denotes data not available.

2.2.3 Routine and Inspection activities

Figure 2.2 below represents the number of LGs where routine and inspection activities

were conducted. The highest number of district LGs where routine and inspection

activities were conducted was 94 during FY2012/13 and lowest at 25 during

FY2013/14. On the other hand, the highest number of urban councils where routine

and inspection activities were conducted was 98 during the FY2012/13 and lowest


17

during the FY2013/14 at 45. It is also highlighted that during the FY2012/13 and

FY2013/14, the highest and lowest numbers of LGs where routine and inspection

activities were conducted were registered respectively.

Figure 2.2: No. of LGs where Routine and Inspection activities were conducted

Source: Ministerial Policy Statements – MoLG

2.2.4 Financial management and accountability in LGs

Despite the Ministry’s mandate to strengthen LGs’ capacity in financial management

and accountability, there seems to exist constraining factors hampering this effect. It

is evident in Table 2.3 below that the number of LGs where financial management and

accountability capacity was strengthened for the past four FYs period is way below

the threshold.

0

50

100

150

200

250

300

350

2011/12 2012/13 2013/14 2014/15 2015/16 Total

Financial Year (FY)

Districts 43 94 25 82 30 274

Urban Councils 56 98 45 83 47 329

No

. of

LGs


18

Table 2.3: No. of LGs where financial management and accountability capacity was strengthened

Financial Year(FY)

2011/12 2012/13 2013/14 2014/15 2015/16

LGs - 30 30 21 0

Source: Ministerial Policy Statements – MoLG.

2.2.5 Back-up support in financial management

Table 2.4 below shows that there is a decreasing trend in the number of urban councils

provided with back-up support in financial management across the five financial years.

Table 2.4: No. of Urban councils provided with back-up support in financial management

Financial Year(FY)

LG 2011/12 2012/13 2013/14 2014/15 2015/16

Urban Councils na 14 14 8 4


2.2.6 Monitoring and support supervision

Table 2.5 shows the trend in the number of LGs supported to develop HR capacity

that is sustainable for the five financial year period (2011/12-2015/16). The number of

LGs supported in developing a sustainable HR capacity was highest at 64 during the

FYs (2012/13 & 2013/14) and lowest during the FY2015/16 at 9.

Table 2.5: No. of LGs supported to develop sustainable HR capacity

Financial Year (FY)

2011/12 2012/13 2013/14 2014/15 2015/16

LGs 52 52 64 64 9


2.2.7 Technical support and training

The Ministry gives technical support and trains Local Government officials as one of

the ways to strengthen Human resource capacity at LGs. Table 2.6 highlights the

number of LGs whose HR capacity was strengthened. The number of District LGs

where HR capacity was strengthened slightly increased to 50 in 2013/14 as compared

to FY 2012/13. We also note a tremendous increase in FY 2012/13 that stood at 48


19

District LGs as compared to 18 in 2011/12. From the table, FY 2015/16 registered the

lowest number of LGs whose HR capacity was strengthened standing at 13. For the

three financial years (2012/13-2014/15) where data on urban councils is available, HR

capacity in 20 urban councils was strengthened for FY 2012/13 and 2013/14.

However, there was decline in the FY 2014/15 by 12 urban councils.

Table 2.6: No. of LGs where HR capacity was strengthened

Financial Year (FY)

LGs 2011/12 2012/13 2013/14 2014/15 2015/16

Districts 18 48 50 na 13

Urban Councils - 20 20 08 -


2.2.8 Support and training in urban physical development planning

The Table 2.7 below presents the number of urban councils that were supported and

trained in physical development planning over the five-year financial period (2011/12

– 2015/16)). For the three consecutive financial years (2013/14 – 2015/16) where data

is available, 12 urban councils were supported and trained in urban physical

development planning during the FY2013/14 while 3 LGs during the following

FY2014/15.

Table 2.7: No. of supported and trained urban councils in urban Physical development Planning

Financial Year (FY)

LG 2011/12 2012/13 2013/14 2014/15 2015/16

Urban Councils na na 12 3 5


2.3 Local government administration and development

2.3.1 Introduction

Local government administration and development is undertaken within the MoLG

through the District administration and development, Urban administration and Local

Councils development departments. Presented in this chapter therefore are the


20

statistical outputs of the above mentioned administration and development

departments.

District Administration and Development This department provides administrative guidance and support to local governments

in order to maintain performance standards and administrative efficiency. The specific

functions are to:

a. Coordinate and provide administrative support to local governments.

b. Advocate for protection and represent the interests of local government

administrations at the national level.

c. Provide district authorities with technical guidance in the performance of

their functions, and in the application of relevant government statutes and

policies.

d. Evolve skills development for local government staff so as to enable them

effectively deal with the challenges of the decentralization process.

e. Organize quarterly meetings of Chief Administrative Officers and Town

Clerks of Municipalities.

f. Undertake support supervision of local governments.

g. Coordinate deployments, performance management and disciplining Chief

Administrative Officers and their deputies.

h. Coordinate the Joint Annual Review of Decentralization and the

commemoration of the Africa Day of Decentralization and Local

Development on 10th August, each year.

Urban administration

The purpose of this department is to provide administrative guidance and support to

urban local governments, with a view of maintaining the required performance

standards and administrative efficiency. The specific functions are to:


21

a. Assess the performance of urban local governments in the delivery of

services to the population.

b. Promote staff training and development.

c. Put in place mechanisms that make urban councils adhere to established

legal and policy frameworks.

d. Advise relevant line Ministries on areas where they need to improve their

services to urban councils.

e. Advocate, represent, protect and defend urban council interests at all levels.

f. Carry out technical studies on the creation and upgrading of rural growth

centres and urban councils.

g. Develop training and sensitization programmes for urban councils.

h. Undertake support supervision, monitoring and mentoring of urban local

governments.

i. Coordinate the deployments, performance management and discipline of

Town Clerks of Municipalities.

Local Councils Development

The department of Local Councils Development provides necessary support to local

councils for efficient and effective local governance. The specific functions are to:

a. Design, develop and conduct training and sensitization programmes for

local councils.

b. Ensure that vacant posts within the hierarchy of local Councils are filled in

liaison with Electoral Commission.

c. Process and advice local governments on ordinances and bye-laws, in

liaison with the Ministry of Justice and Constitutional Affairs.

d. Monitor the relationship between elected and appointed officials in local

governments.


22

e. Conduct studies and provide technical advice on alteration of boundaries,

creation of new local governments and administrative units, in line with the

provisions of the law.

2.3.2 Monitoring and support to service delivery by urban councils

Monitoring and support to service delivery was mostly conducted in FY 2013/14

standing at 60 urban councils as compared to only 22 urban councils in the FY

2014/15 which presents a declining trend in the number of urban councils supported,

monitored and supervised as shown in Table 2.8 below.

Table 2.8: No. of urban councils supported, monitored, supervised and mentored

Financial Year (FY)

LG 2011/12 2012/13 2013/14 2014/15 2015/16

Urban Councils 16 40 60 22 -


2.3.3 Resolved Conflicts between appointed and elected officials in LGs

Conflict is a serious difference of opinion or and wishes and is escalated by natural

competition between two or more parties about scarce resources, power and prestige.

Parties in conflict believe they have incompatible goals, and their aim is to neutralize,

take advantage over, injure or destroy one another. Conflict in Local Governments

normally occurs between the following parties;

Elected and appointed officials

District and lower level local governments

Local councils and statutory bodies

Local governments and central government

Local governments and NGOs

Staff

Population and local government institutions

Council and executive committees

Departments


23

The causes of conflict in local governments include among others; Poor

communication, Legal obligations, Political ideologies and alliances, Sheer ignorance,

Lack of transparency and accountability, Corruption, Existence of many power

centres, Ethnicity, and Failure to differentiate between official/public and personal

matters.

Results in table 2.9 show that FY2014/15 had the highest number of LGs where

conflicts were resolved standing at 17 as compared to the 11 LGs in the previous

FY2013/14. In FY2012/13, conflict resolutions were carried out in 6 LGs which also

registered a decline as compared to the 11 LGs in 2011/12.

Table 2.9: No. of LGs where conflicts between appointed and elected officials in LGS were resolved

Financial Year (FY)

2011/12 2012/13 2013/14 2014/15 2015/16

LGs 11 6 11 17 na


2.3.4 Leadership participation in LGs

Sustainable Development Goal (SDG) 5 pronounces gender targets and indicators on

eliminating gender inequality and among the targets is to ensure that women fully

participate and are equally represented at all levels of national leadership and

decision-making in economic, political and social aspects of life. As part of the process

to domesticate the 2030 Global Agenda and follow up on gender issues, National

Priority Gender Equality Indicator (NPGEI) 4.1a: proportion of seats held by women in

LGs was adopted to inform policy about gender equality.

In addition, the Local Government Act (CAP 243, Section 2c) provides for the

establishment of a democratic, political and gender sensitive administrative set up in

LGs where Local Councils must have a mandatory quota system of a third women

representation.

Leadership participation in LGs (Base Year 2016) for the elected persons by sex is

presented in the Table 2.10 below. The proportion of seats held by women at LGs


24

stands at 41.4 percent while that of the men is 58.6 percent. This highlights a more

representation of seats held by men compared to women which pauses a gender gap

in leadership participation at LGs.

Table 2.10: Proportion of seats held at LGs by Sex

Number Percent

S/No. Category/Position Men Women Total Men Women Total

1 District Chair persons 111 1 112 99.11 0.89 100

2 Municipal Division Chairperson 34 3 37 91.89 8.11 100

3 Sub-County/Town Council/Municipal Division Chairpersons

1369 12 1381 99.13 0.87 100

4 District directly elected Councillors 1401 23 1424 98.38 1.62 100

5 District women Councillor - 982 982 0.00 100.00 100

6 District Councillors representing Older Persons

137 116 253 54.15 45.85 100

7 District Councillors representing Youths

124 113 237 52.32 47.68 100

8 District Councillors representing PWD

118 111 229 51.53 48.47 100

9 Municipal Division directly elected Councillors

569 12 581 97.93 2.07 100

10 Municipal Division Councillor for Older Persons

35 36 71 49.30 50.70 100

11 Municipal Division Councillor for PWD

44 40 84 52.38 47.62 100

12 Municipal Division Councillor representing Youths

43 36 79 54.43 45.57 100

13 Municipal Division Women Councillor

- 394 394 0.00 100.00 100

14 Sub-county/Town/Municipal Division directly elected Councillor

6823 52 6875 99.24 0.76 100

15 Sub-county/Town/Municipal Division Councillor representing older persons

1302 1183 2485 52.39 47.61 100

16 Sub-county/Town/Municipal Division Councillor representing PWD

1416 1369 2785 50.84 49.16 100

17 Sub-county/Town/Municipal Division Councillor representing Youths

1477 1404 2881 51.27 48.73 100

18 Sub-county/Town/Municipal Division Women Councillor

- 6755 6755 0.00 100.00 100

Total 15,003 12,642 27,645 58.57 41.43 100 Source: Uganda Electoral Commission, 2016 *Figures exclude Kampala*


25

|Chapter3: LOCAL REVENUES


26

3.1 Introduction

Local revenues provide the most discretionary source of financing and therefore local

revenue enhancement is a critical component of LG financing mainly for recurrent

operations and sustainability of infrastructure investments - fiscal decentralization.

3.2 Local revenue performance for LGs

Table 3.1 below shows the performance of local revenues for local governments for

the FYs 2010/11 - 2014/15. It is evident that throughout the years the total local

revenues have been increasing with the highest contribution from other revenues

while the lowest from LGHT.

Table 3.1: Trends of Local Revenue Performance

Financial Year

Source 2010/11 2011/12 2012/13 2013/14 2014/15

Local

Service Tax 6,542,312

7,115,367

10,786,471

10,113,773

11,669,794,247

Local

Governmen

t Hotel Tax

928,320

1,163,667

1,065,024

1,278,958

2,854,848,215

Property

rates

31,557,087

29,289,945

33,048,809

38,678,504

45,108,631,476

User Fees

21,975,206

20,931,123

29,004,195

34,058,325

36,358,667,019

Licenses

6,564,179

15,559,527

8,807,179

11,036,713

12,339,444,427

Others

43,478,222

43,481,781

56,041,712

57,837,328

68,879,347,669

Total

111,045,326

117,541,410

138,753,390

153,003,601

177,210,733,053

Source: LGFC Bank, 2016


27

3.3 LG revenue enhancement initiatives

The implementation of LG revenue enhancement initiatives has not fully taken off in

all the LGs. Table 3.2 below presents findings on the number of LGs where

stakeholder capacity in revenue mobilization was strengthened during the five

financial years.

Table 3.2: No. of LGs where stakeholder capacity in revenue mobilization was strengthened

Financial Year(FY)

2011/12 2012/13 2013/14 2014/15 2015/16

LGs 21 68 09 15 -


3.4 Local revenue performance of urban councils

The Ministry through the department of Urban Inspection undertook a review of local

revenue performance of urban councils for a period of five Financial years (FY

2009/10 – 2013/14) focusing on the main revenue sources that include; Property

rates, Trading License, Local Hotel Tax, Local service Tax and Others.

3.4.1 Local revenue collected

The Figure 3.1 below presents the budgeted against the actual local revenue (LR)

collected between FY 2009/10 and 2013/14 by the 93 out of 196 Urban Councils that

were reviewed. Both the budgeted and actual local revenue collected on average

increased by 20% over the period which rendered the Urban Councils’ budgets

realistic. The total sum of local revenue collected increased from 10 billion in 2009/10

to 17 billion in 2013/14.


28

Figure 3.1: Budgeted V.s Actual LR collected (FY 2009/10 - 2013/14)

Source: Booklet on Local Revenue Performance of Urban Councils – MoLG

3.4.2 Tax head contribution

The contribution of each tax head over the five financial-years period (FY 2009/10 -

2013/14) is illustrated using the pie-chart below. The highest tax head contribution of

75% was from the levies/ user charges with no specific rates, based on negotiations -

others (Parking fees, Market dues, Land fees, loading and Offloading, Fines and

Penalties). The tax heads with well-defined legislations, procedures and rates,

however, had the least contribution as shown in Figure 3.2 below.

2009/10 2010/11 2011/12 2012/13 2013/14

Financial Years

Budgeted Amounts (000) 12,753,167 14,381,703 16,354,133 18,278,641 20,032,217

Actual Amounts (000) 10,933,454 12,084,413 14,159,725 15,458,178 17,044,611

0

5,000,000

10,000,000

15,000,000

20,000,000

25,000,000

Shs

('0

00

)


29

Figure 3.2: Proportion of each tax head contribution (FY 2009/10 - 2013/14)

3.4.3 Property Rates

There exists a bigger discrepancy between the budgeted and actual property rates

collected over the FY period 2009/10 – 2013/14 as shown in Figure 3.3 below and this

could be a resultant from: Exemptions on residential properties for owner occupied

residences, Cost of property valuation and the subsequent post valuation process

costs being unaffordable by most Urban councils, Most Urban Councils having expired

valuation rolls, Unrealistic budgeting by Urban Councils and Failure to carry out proper

assessment of property rates before budgeting.

Property Rates7%

Trading License11%

Local Service

Tax6%

Local Hotel Tax

1%

Others75%


30

Figure 3.3: Aggregate Budgeted V.s Actual Property Rates (FY 2009/10 - 2013/14)

Source: Booklet on Local Revenue Performance of Urban Councils - MoLG

3.4.4 Trading License

Figure 3.4 below shows a positive trend over the period in the budgeted and actual

trading licenses collected in aggregate by Urban Councils. This could possibly be a

result of: Revision of the budget estimates thereby smoothening the gap between the

budgeted and actual local revenue collected, Mostly assessed local revenue source

in Urban Councils, Most reliable and potential revenue source in Urban Councils, Most

tendered out revenue source and the lack of requisite proficiency and capacity in

revenue collection by most revenue contractors.

2009/10 2010/11 2011/12 2012/13 2013/14

Financial Year

Budgeted ('000) 1,241,649 1,462,481 1,530,489 1,772,684 2,056,782

Actual ('000) 815,676 929,912 869,578 1,123,832 1,481,298

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000A

mo

un

ts (

'00

0)


31

Figure 3.4: Aggregate Budgeted V.s Actual Trading License (FY 2009/10 - 2013/14)


3.4.5 Local Service Tax

The Figure 3.5 below presents the trends of the budgeted and actual service tax

collected by Urban Councils between FY2009/10 – 2013/14. There are however

fluctuations in the presented trends which could have been mainly due to: Exemptions

of local service tax (LST) that reduced the tax base – Developing LST for Commercial

farmers, No recognition of those who pay LST probably by issuance of a tax ticket as

was the case with Graduated Tax.

2009/10 2010/11 2011/12 2012/13 2013/14

Financial Year

Budgeted ('000) 1,219,692 1,349,801 1,964,556 2,034,107 2,363,191

Actual ('000) 981,669 1,130,140 1,693,894 1,736,475 2,029,680

0

500,000

1,000,000

1,500,000

2,000,000

2,500,000A

mo

un

ts (

'00

0)


32

Figure 3.5: Aggregate Budgeted V.s Actual Local Service Tax (FY 2009/10 - 2013/14)


3.4.6 Local Hotel Tax

The Local Hotel tax head posed a number of challenges to Local Governments and

this can be demystified by the trends in the figure 3.6 below. The contributing factors

include: Poor enforcement mechanism, Poor record keeping by hotels, Tax evasion –

Lack of update information systems of modern hotels and inadequate assessment of

this revenue source by Urban Councils.

2009/10 2010/11 2011/12 2012/13 2013/14

Financial Year

Actual ('000) 516,204 581,533 643,857 1,184,081 1,044,009

Budgeted ('000) 620,194 718,851 734,437 1,202,494 1,225,968

0

200,000

400,000

600,000

800,000

1,000,000

1,200,000

1,400,000A

mo

un

ts (

'00

0)


33

Figure 3.6: Aggregate Budgeted V.s Actual Local Hotel Tax FY2009/10 - 2013/14


3.4.7 Other local revenue sources

There is a positive trend though at a slightly decreasing rate for the actual other local

revenue sources in aggregate collected by Urban Councils as indicated in Figure 3.7

below. This could have been due to: Losses of Local revenue through revenue

contractors, Laxity of revenue collectors to collect the potential revenues,

Uncoordinated political statements, Failure to maintain up-to-date taxpayers registers

hence failing to accurately estimate revenue potential and targets, and Political

interference during awards of tenders.

2009/10 2010/11 2011/12 2012/13 2013/14

Financial Year

Actual ('000) 188,116 135,375 166,175 169,451 173,191

Budgeted ('000) 412,847 199,055 232,213 235,533 401,786

0

50,000

100,000

150,000

200,000

250,000

300,000

350,000

400,000

450,000A

mo

un

ts (

'00

0)


34

Figure 3.7: Aggregate Budgeted V.s Actual Other LR Sources FY2009/10 -

2013/14


3.4.8 Local revenue enhancement initiatives for urban councils

The number of Urban councils supported in local revenue enhancement within the five

Financial years period (2011/12 – 2015/16) is presented in Table 3.6 below. Local

revenue enhancement initiatives for urban councils were conducted in 8 LGs in the

FY 2013/14 as compared to 20 LGs in the preceding FY. The results also show a

slight increase in FY 2014/15 to 10 LGs as compared to 8 LGs in FY 2013/14.

However, we notice a decline in the number of urban councils supported in local

revenue enhancement by 7 LGs in the FY 2015/16.

Table 3.6: No. of urban councils whose stakeholders’ capacity in revenue mobilization was strengthened

Financial Year(FY)

LG 2011/12 2012/13 2013/14 2014/15 2015/16

Urban Councils - 20 8 10 3


2009/10 2010/11 2011/12 2012/13 2013/14

Financial Year

Budgeted ('000) 9,258,786 10,651,515 11,892,437 13,033,822 13,984,489

Actual ('000) 8,431,788 9,307,454 10,786,221 11,244,340 12,316,432

0

2,000,000

4,000,000

6,000,000

8,000,000

10,000,000

12,000,000

14,000,000

16,000,000

Am

ou

nts

('0

00

)


35

Appendix A: MoLG Performance Indicator Matrix

FINANCIAL YEAR

OUTPUT CODE/VF DESCRIPTION OF OUTPUT PERFORMANCE INDICATOR 2013/14 2014/15 2015/16

1321 DISTRICT ADMINISTRATION AND DEVELOPMENT

132101

Monitoring and Support Supervision of LGs

% of LGs with functional TPCs, PACs, DSCs, Land Boards and Contract Committees

93 95

1322 LOCAL COUNCIL AND DEVELOPMENT

132201

Local Government Councillors trained

LGs capacity improved/councillors trained

100

1323 URBAN ADMINISTRATION AND DEVELOPMENT

132301 Monitoring and support to service delivery by urban councils

%age of urban councils which have implemented recommendations in inspection reports

80

%age of urban councils that have implemented physical development plans

82

%age of urban councils with Road sanitary and fire fighting Equipment monitored

84

% age of districts with urban councils represented on DSC, Land Boards and PAC's

100

%age of functional TPC, PPC, and Contract committees

100

132302 Technical support and training of Urban councils

%age of urban councils and physical planning committees trained

10

%age of urban councils whose technical and political leaders have been trained

10

1324 LOCAL GOVERNMENT INSPECTION AND ASSESSMENT


36

132401 Inspection and monitoring of LGs

No. of LGs covered by routine inspection

96 111

% of districts meeting minimum conditions

100

% of LGs with clean audit reports(annual unqualified opinion)

38

% of MCs meeting minimum conditions

96

% of TC meeting minimum conditions

95

% of urban councils with clean audit reports(annual unqualified opinion)

36

132403

LG local revenue enhancement initiative implemented

Number of LGs with improved Local revenue collections

6

No. of LGs meeting minimum conditions of service delivery

111


37

Appendix B: Statistics Production Schedule

No. Statistics/Indicator produced

Data Source

(Survey Census Administrative Data)

Lowest level of disaggregation

(District, Urban/Rural, Sub-county etc.)

Is it Sex disaggregated?

(Yes/No)

Frequency of Production

(Annual, quarterly, monthly, Bi-annually, etc.)

Accessibility & availability

(Website, Report, DDP)

Local Councils Development

1. Number of local councils (I-V) Administrative data

Sub-county No Annual Report

2. Number of peaceful conflict resolutions in LGs Survey Lower Local Governments (LLG)

No Annual Report

3. Local Economic Development (LED) support to Local Governments

Administrative data

Lower Local Governments (LLG)

No Annual Report

District Administration

4. Leadership participation at LGs Administrative data

District Yes Annual Report

5. Number of Disciplinary cases by CAOs and Town clerks Administrative data

Lower Local Governments (LLG)

Yes Annual Report

6.

Number of administrative units in urban areas elevated to

higher levels

Administrative data

Town boards No Annual Report

7. School dropout rates Administrative data

Urban councils Yes Annual Report

8. Illiteracy rates Administrative data

Urban councils Yes Annual Report

9. Number of functional school management committees Administrative data

District No Periodic Report

District Inspection

10. Number of routine inspections and monitoring visits Administrative data

District No Annual Report

11. Number of functional water user committees Administrative data


12. Number of functional school management committees Administrative data

District No Periodic Report

13.

Level of compliance with the statutory requirements and

adherence to national policies and standards by Districts

Administrative data



38

No. Statistics/Indicator produced

Data Source

(Survey Census Administrative Data)

Lowest level of disaggregation

(District, Urban/Rural, Sub-county etc.)

Is it Sex disaggregated?

(Yes/No)

Frequency of Production

(Annual, quarterly, monthly, Bi-annually, etc.)

Accessibility & availability

(Website, Report, DDP)

14.

Implementation of financial systems, information systems,

procedures, internal management systems for LGs

Administrative data


Urban Inspection

15. Urban Councils financing levels of central government transfers and locally generated revenues

Urban councils No Quarterly Report

16.

Level of compliance with the statutory requirements and

adherence to national policies and standards by urban

councils

Administrative data

Urban councils No Annual Report

17. Number of routine inspections and monitoring visits Administrative data

Urban councils No Periodic Report

Support to physical and development planning and ICTs

in Local governments

Administrative data


18. 1

8 Support to physical and development planning and ICTs

in Local governments

Administrative data


19. 1

9 Number of LGs that have developed and disseminated

their national standards on accounting manuals, financial

regulations, internal audit guidelines and procurement

regulations.

Administrative data



39

Appendix C: MoLG currently implemented Projects

Project Name Project Life Funding

Sources Objectives Coverage/Location

Start End

Community Agriculture Infrastructure Improvement Programme, Phase 2

2009 2017 ADF To contribute to poverty reduction and economic growth in Uganda through enhanced commercialization of agriculture

To enhance farmers aces to markets, attract competitive prices

Increase incomes through improvements in rural infrastructures and their management by well mobilized communities.

Rakai, kibaale, kamuli, Iganaga, Butaleja, Manfwa, sironko, Wakiso, Kumu, Soroti, Kaberamaido, Lira, Gulu, Kitgum, Kyankwanzi, Serere, Mbale, Lamwo, kalungu, Luuka, Kween, Otuke, Masaka, Mubende, Mpigi, Mukono, Pallisa, Tororo, Kapchorwa, Jinja, Bukedea, katakwi, Amuria, Amolator, Pader, Dokolo, Amuru, Ngora, Alebtong, Agago, Nwoya, Buyende, kibuku, Bulambuli

Community Agriculture Infrastructure Improvement Programme, Phase 3.

2012 2016 ADB To contribute to poverty reduction and economic growth in Uganda through enhanced commercialization of agriculture

To enhance farmers aces to markets, attract competitive prices

Apac, Buhweju, Bundibugyo, Busia, Ibanda, Kabale, kamwenge, Kasese, Kisoro, Kyegwegwa, Masindi, Mbarara, Nakaseke, Ntoroko, Oyam, Rukungiri, Bugiri, Bushenyi, Hoima, Isingiro, kabarole, kanungu, kiruhura, kole, Luweero, Mayuge, Mitooma, Namiyingo, Ntungomo, Rubirizi, Sheema


40

Markets and Agricultural Trade Improvement Programme-2

2015 2020 ADB To contribute to poverty eradication and economic growth of Uganda through commercialization of agricultural produce and other merchandise

To improve market place economic and social infrastructure thus inducing incremental production and marketing of agricultural commodities

Enhancing the incomes of vendors

Reducing post- harvest losses Increasing employment

opportunities ; and Customer satisfaction as well

as increasing revenue generation of local governments

Mbarara MC, Masaka MC, Entebbe MC, Arua MC, Kasese MC, Kitigum, TC, Tororo MC, Moroto MC, Busia MC Soroti MC Lugazi TC.

Programe for Restoration of Livelihoods in Northern Region

2015 2020 IFAD Increase income ,food security and reduce vulnerability of the poor households in the project area

Gulu, Kitgum, Lamwo, Nwoya, Pader, Agago, Amuru, Adjumani.

Urban Market and marketing Development of Agricultural Products

2016 2021 BADEA To contribute to poverty eradication and economic growth of Uganda through commercialization of agricultural produce and other merchandise

To improve market place economic and social infrastructure thus inducing incremental production and marketing of agricultural commodities

Enhancing the incomes of vendors

Reducing post- harvest losses Increasing employment

opportunities ; and Customer satisfaction as well

as increasing revenue generation of local governments

Nyendo – Masaka , KCCA/ Busega- kampala

Millennium Villages Project II

2014 2016 Islamic Development Bank

To work with local governments and rural communities in implementing a set integrated holistic development interventions to achieve the clear quantifiable end points specified by the

Isingiro


41

Millennium Development Goals;

To design a set of innovative tools and systems for achieving the MDGs that can be widely applied while setting pace for the new sustainable development goals

To develop local and national capacity to sustain and scale up these critical efforts

Support to MoLG Project

2015 2020 MoLG Provide facilities to support effective implementation of the decentralization policy

Support LGs in mobilizing resources for implementation of the decentralization policy within the context of the MTEF;

Ensure that resources are channelled to core programs and activities to support implementation of decentralization policy in line with the local governments

Ensure coordinated and effective delivery of service at local level.

Provide skilled pool of officers at the Ministry and Local Level to deliver their mandates

Nation-wide

Source: MoLG, 2016


42

Appendix D: Local Governments of Uganda as at 1st March 2016

Source: MoLG, 2016

CITIES

1 KAMPALA

DISTRICTS

1 ADJUMANI 31 KAMULI 61 MUKONO 91 KALUNGU

2 ABIM 32 KAMWENGE 62 NAKAPIRIPIRIT 92 KIBUKU

3 AMOLATAR 33 KANUNGU 63 NAKASEKE 93 KIRYANDOGO

4 AMURIA 34 KAPCHORWA 64 NAKASONGOLA 94 KOLE

5 AMURU 35 KASSE 65 NAMUTUMBA 95 KWEEN

6 APAC 36 KATAKWI 66 NEBBI 96 KYANKWANZI

7 ARUA 37 KAYUNGA 67 NTUNGAMO 97 KYEGEGWA

8 BUDAKA 38 KIBAALE 68 OYAM 98 LAMWO

9 BUDUDA 39 KIBOGA 69 PADER 99 LUUKA

10 BUGIRI 40 KUMI 70 PALLISA 100 LWENGO

11 BUKEDEA 41 KIRUHURA 71 RAKAI 101 MARACHA

12 BUKWO 42 KISORO 72 RUKUNGIRI 102 MITOOMA

13 BULISA 43 KITGUM 73 SEMBABULE 103 NAMAYINGO

14 BUNDIBUGYO 44 KOBOKO 74 SIRONKO 104 NAPAK

15 BUSIA 45 KOTIDO 75 SOROTI 105 NGORA

16 BUSHENYI 46 KYENJOJO 76 TORORO 106 NTOROKO

17 BUTALEJA 47 LIRA 77 WAKISO 107 NWOYA

18 DOKOLO 48 LUWERO 78 YUMBE 108 OTUKE

19 GULU 49 LYANTONDE 79 ZOMBO 109 RUBIRIZI

20 HOIMA 50 MANAFWA 80 AMUDAT 110 SERERE

21 IBANDA 51 MASA KA 81 AGAGO 111 SHEEMA

22 IGANGA 52 MASINDI 82 ALEBTONG 112 KAGADI

23 ISINGIRO 53 MAYUGE 83 BUHWEJU 113 KAKUMIRO

24 JINJA 54 MBALE 84 BUIKWE 114 OMORO

25 KAABONG 55 MBARARA 85 BUKOMANSIMBI 115 RUBANDA

26 KABALE 56 MITYANA 86 BULAMBULI

27 KABAROLE 57 MPIGI 87 BUTAMBALA

28 KABERAMAIDO 58 MOROTO 88 BUVUMA

29 KALANGALA 59 MOYO 89 BUYENDE

30 KALIRO 60 MUBENDE 90 GOMBA


43

Source: MoLG, 2016

MUNICIPALITIES

1 Arua MC 11 Moroto MC 21 Bushenyi- Ishaka MC 31 Kumi MC

2 Entebbe MC 12 Soroti MC 22 Rukungiri MC 32 Lugazi MC

3 Fort-Portal MC 13 Tororo MC 23 Nansana MC 33 Kamuli MC

4 Gulu MC 14 Kasese MC 24 Makindye-Ssabagabo MC 34 Kapchorwa MC

5 Jinja MC 15 Hoima MC 25 Kira MC 35 Ibanda MC

6 Kabale MC 16 Mukono MC 26 Kisoro MC 36 Njeru MC

7 Lira MC 17 Iganga MC 27 Mityana MC 37 Apac MC

8 Masaka MC 18 Masindi MC 28 Kitgum MC 38 Nebbi MC

9 Mbale MC 19 Ntungamo MC 29 Koboko MC 39 Bugiri MC

10 Mbarara MC 20 Busia MC 30 Mubende MC 40 Sheema MC

41 Kotido MC


44

TOWN COUNCILS

ABIM TC IBANDA TC KIGUMBA TC NAKALOKE TC

ADJUMANI TC IGORORA TC KIHIHI TC NAKAPIRIPIRIT

ADUKU TC ISHONGORORO TC KIJURA TC NAKASEKE TC

AGAGO TC ISINGIRO TC KIKO TC NAKASONGOLA

ALEBTONG TC KAABONG TC KIRA TC NAMASALE TC

AMOLATAR TC KABERAMAIDO TC KIRUHURA TC NAMAYINGO TC

AMUDAT TC KABEREBERE TC KIRYANDONGO TC NAMAYUMBA

AMURIA TC KABUYANDA TC KISORO TC NAMUTUMBA

AMURU TC KABWOHE-ITENDERO KITGUM TC NANSANA TC

ANAKA TC KAGADI TC KITWE TC NEBBI TC

APAC TC KAKIRA TC KIWOKO TC NGOMA TC

AYER TC KAKIRI TC KOBOKO TC NGORA TC

BINYINY TC KAKOOGE TC KOTIDO TC NJERU TC

BOMBO TC KAKUMIRO TC KUMI TC NKOKONJERU

BUDADIRI TC KALANGALA TC KYARUSOZI TC NSIIKA TC

BUDAKA TC KALIRO TC KYAZANGA TC NTWENTWE TC

BUDUDA TC KALISIZO TC KYEGEGWA TC NYAHUKA TC

BUGEMBE TC KALONGO TC KYENJOJO TC OTUKE TC

BUGIRI TC KALUNGU TC KYOTERA TC OYAM TC

BUGONGI TC KAMBUGA TC LAMWO TC PADER TC

BUIKWE TC KAMULI TC LORENGECORA TC PADIBE TC

BUKEDEA TC KAMWENGE TC LUGAZI TC PAIDHA TC

BUKOMANSIMBI TC KANARA TC LUKAYA TC PAKWACH TC

BUKOMERO TC KANONI TC LUUKA TC PALLISA TC

BUKWO TC KANUNGU TC LUWERO TC PATONGO TC

BULEGENI TC KAPCHORWA TC LWAKAKHA TC RAKAI TC

BULEGENI TC KARAGO TC LWENGO TC RUBARE TC

BULIISA TC KARUGUTU TC LYANTONDE TC RUBIRIZI TC

BUNDIBUGYO TC KASHENSHERO TC MALABA TC MALABA TC

BUSEMBATYA TC KASILO TC MANAFWA TC MANAFWA TC

BUSOLWE TC KATAKWI TC MARACHA TC MARACHA TC

BUTALANGO TC KATERERA TC MASULITA TC MASULITA TC

BUTALEJA TC KATTOKE TC MATETE TC MATETE TC

BUTEMBE TC KATUNA TC MAYUGE TC MAYUGE TC

BUTOGOTA TC KATWE-KABATORO MIGEERA TC MIGEERA TC

BUTUNDUZI TC KAYUNGA TC MITTOMA TC MITTOMA TC

BUVUMA TC KAZO TC MITYANA TC MITYANA TC

BUWENGE TC KIBAALE TC MOYO TC MOYO TC


45

Source: MoLG, 2016

BUYENDE TC KIBIITO TC MPIGI TC MPIGI TC

BWEYALE TC KIBINGO TC MPONDWE-LHUBRHA MPONDWE-LHUBRHA

DOKOLO TC KIBOGA TC MUBENDE TC MUBENDE TC

GOMBE TC KIBUKU TC MUHANGA TC MUHANGA TC

HAMURWA TC KIBUUKU TC MUHORRO TC MUHORRO TC

HIMA TC KIGOROBYA TC NAGONGERA TC NAGONGERA TC


46

Appendix E: Glossary

Bye-laws

Bye-Laws are the rules made by Lower Local Councils under section 39 of the Local

Government Act.

Capacity building

Capacity building refers to the process of developing and improving upon the ability

and capability of the Local Governments to efficiently deliver services that fall within

their mandate. This includes short term skills, building and training (not more than

9 months) required for promotion or confirmation in a job for improved performance

by the LG.

Conditional grants

These are monies given to LGs to finance programmes agreed upon between

central governments and local governments, and they are spent only for the

purposes for which they are meant and in accordance with the conditions agreed

upon.

Corruption

Corruption is the misuse of a public office for personal selfish gains. It occurs in

different forms such as; wrong appointments, nepotism, overpayments and wrong

judgements despite the facts adduced.

Councillors

Councillors are representatives of the people in their electoral areas, they are the

people’s voices in their councils.

Decentralization

Decentralization is the transfer of legal, political, administrative and financial

authority to plan, make decisions and manage public functions and services. The

transfer is from central to lower levels of administration. There are four types of

decentralization; Deconcentration, Devolution, Delegation and Privatization.


47

Development Partners

Development partners (donors) provide supplementary effort to Local Governments

in terms of direct and indirect funding. Some of the funds provided are grants while

others are in form of loans.

Equalization grant

This is the money paid to LGs as special subsidies, and is paid based on the degree

to which a LG is lagging behind the national average standard set by the central

government.

Joint Annual Review of Decentralization

The Joint Annual Review of Decentralization (JARD) was initiated in 2004 after 10

years of implementing the decentralization policy. It is a performance review

mechanism that brings together all stakeholders from Ministries, Departments,

Agencies, Local Governments, Development Partners and Private Sector to jointly

assess the progress made in implementing the decentralization policy.

Local Council

A Local council includes local government councils and administrative unit councils.

A Council is the planning authority of the specific council. It mobilizes communities

for planning meetings and approves allocation of resources to the project.

Section 10 of the LGA Cap 243 states that the council is the highest political

authority within its area of jurisdiction of LG and has legislative and executive

powers to be exercised in accordance with the Constitution and the Act.

Local Governments

The system of Local Government in Uganda is based on the District as a unit under

which there are Lower Local Governments and Administrative Units. These are

spelt out in section 4 and 46 of the Local Government Act Cap 243.

The Administrative Units within the Local Government System as given in sections

46-52 of the Local Government Act Cap 243 are as follows:

The Administrative Units in the rural areas are: County, Parish and Village

The Administrative Units in the urban areas are: Parish/Ward, Town Board

and Village.


48

The Sub-county/Division/Town/Municipality is the main administrative link between

Parishes/Wards and the District and the main intervention point for ensuring

efficient and cost effective service delivery at the local level.

The Lower Local Government includes a Municipal, Town, Division and Sub-county

councils.

Local Economic Development

Local Economic Development (LED) is a process or development model whereby

the tri-partite partnerships between LG, the private sector and the community are

jointly and collectively engaged in identification, mobilization, management and

initialization of resources at the local level. It was introduced in the decentralization

policy as a critical avenue for empowering local governments to initiate and

implement programmes aimed at uplifting household incomes and addressing

poverty. LED therefore provides local governments with a framework for widening

the resource base through wealth creation thereby generating additional, reliable

taxable income to address their local development priorities.

Ministerial Policy Statement

The Ministerial Policy Statements (MPS) set out the Ministry’s performance and

plans of spending linking them with its policy objectives. The Minister of Local

Government present this statement to Parliament following the presentation of the

Budget by the Minister of Finance. This statement is used by Parliament to assess

sector performance. This role of Parliament is provided for under Section 6 (1) of

the Budget Act (2001).

The MPS summarize the past performance of the Ministry and the plans for future

expenditure and activities. It outlines anticipated ministerial challenges and

strategies to overcome them and also present: planned outputs and the costing;

final work plans; cash plans; and staffing structure and procurement plans of the

Ministry.

Unconditional grants

These are the minimum grants paid to LGs to run decentralized services.


49

Published

By

Ministry of Local Government

Plot 1, Pilkington Road, Worker’s House

P.O. Box 7037

Kampala (U)

Tel: +256-414-256533

Email: [email protected]

Website: http://molg.go.ug

December 2016

Copyright 2016 Ministry of Local Government

The material in this document may be freely reproduced provided due

acknowledgement is made to the publisher and source.

mailto:[email protected]

http://molg.go.ug/

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