strategic plan fy2017/2018– fy2020/2021 plan... · 2018-12-17 · theme: sustainable local...
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Theme: Sustainable Local Government Financing for Service Delivery and Local Development
REPUBLIC OF UGANDA
LOCAL GOVERNMENT FINANCE COMMISSION
STRATEGIC PLAN FY2017/2018– FY2020/2021
Local Government Finance CommissionWorkers House, 10th Floor,
1 Pilkington RoadP.O Box 23143,
KAMPALATelephone:0414-340192
www.lgfc.go.ug
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REPUBLIC OF UGANDA
LOCAL GOVERNMENT FINANCE COMMISSION
STRATEGIC PLAN FY2017/2018– FY2020/2021
Theme: Sustainable Local Government Financing for Service Delivery and Local Development
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TABLE OF CONTENTS TABLE OF CONTENTS .................................................................................................................................... II LIST OF FIGURES ............................................................................................................................................ IV LIST OF ACRONYMS ....................................................................................................................................... V FOREWORD ...................................................................................................................................................... VI PREAMBLE ......................................................................................................................................................... I ACKNOWLEDGEMENT .................................................................................................................................. II EXECUTIVE SUMMARY ............................................................................................................................... III 1.0.CHAPTER ONE: INTRODUCTION ........................................................................................................... 1
1.1 BACKGROUND ........................................................................................................................................... 1 1.2 LINKING THE STRATEGIC PLAN AND OTHER PLANNING FRAMEWORKS ..................................................... 1 1.3 GLOBAL AND REGIONAL INITIATIVES AND COMMITMENTS ...................................................................... 1 1.4 VISION 2040 .............................................................................................................................................. 2 1.5 STRATEGIC PLAN AND THE NDP11 ........................................................................................................... 2 1.6 STRATEGIC PLAN AND LOCAL SECTOR STRATEGIC PLAN (LGSSP) & PSM .............................................. 3 1.7 STRATEGIC PLAN AND THE NATIONAL POLICY ON PUBLIC SECTOR MONITORING AND EVALUATION ...... 3 1.8 STRATEGIC PLAN AND ‘KISANJA HAKUNA MCHEZO’ ............................................................................... 4 1.9 STRATEGIC PLAN AND PROGRAMME BASED BUDGETING ......................................................................... 4 1.10 LEGAL AND POLICY CONTEXT.............................................................................................................. 5 1.11 PURPOSE AND OBJECTIVE OF THE STRATEGIC PLAN ............................................................................ 6 1.12 THE PLANNING FRAMEWORK OF THE STRATEGIC PLAN ....................................................................... 7 1.13 THE STRUCTURE OF THE STRATEGIC PLAN .......................................................................................... 7
2.0 CHAPTER TWO: SITUATION ANALYSIS ............................................................................................ 9 2.1 INTRODUCTION ......................................................................................................................................... 9 2.2 PERFORMANCE OF LGFC FY2012/13 – FY2016/17 ................................................................................. 9 2.3 STATUS OF LGFC INSTITUTIONAL CAPACITY ......................................................................................... 10 2.4 CHALLENGES EXPERIENCED ................................................................................................................... 10 2.5 EMERGING ISSUES ................................................................................................................................... 11 2.6 SWOT ANALYSIS (STRENGTH, WEAKNESSES, OPPORTUNITIES, THREATS) ............................................ 11 2.7 LGFC STAKEHOLDERS ANALYSIS .......................................................................................................... 12 2.8 RISK ANALYSIS AND MANAGEMENT ...................................................................................................... 13 2.9 LESSONS LEARNT .................................................................................................................................... 14
3.0CHAPTER 3: STRATEGIC DIRECTION FOR THE PERIOD FY2017/18 –FY2020/2021 ................. 15 3.1 INTRODUCTION ....................................................................................................................................... 15 3.2 VISION STATEMENT ................................................................................................................................ 15 3.3 MISSION .................................................................................................................................................. 15 3.4 CORE VALUES ......................................................................................................................................... 15 3.5 STRATEGIC OBJECTIVES .......................................................................................................................... 16 3.6 KEY RESULTS AREAS (KRAS) ................................................................................................................ 16 3.7 STRATEGIC OBJECTIVE, KRAS, INTERVENTIONS AND OUTPUTS ............................................................. 16
4.0 CHAPTER FOUR: FINANCING OF THE STRATEGIC PLAN ........................................................ 29 4.1 INTRODUCTION ....................................................................................................................................... 29 4.2 ADDRESSING THE FUNDING GAP ............................................................................................................. 30
5.0 CHAPTER FIVE: IMPLEMENTING STRATEGY ............................................................................... 31 5.1 INTRODUCTION ....................................................................................................................................... 31 5.2 IMPLEMENTATION ROLES AND RESPONSIBILITIES ................................................................................... 31 5.3 LGFC ORGANISATIONAL STRUCTURE .................................................................................................... 32 5.4 SUCCESS FACTORS AND ASSUMPTIONS ................................................................................................... 33
6.0CHAPTER SIX: MONITORING AND EVALUATION FRAMEWORK .............................................. 34 6.1 INTRODUCTION ....................................................................................................................................... 34 6.2 MONITORING AND EVALUATION PROCESSES .......................................................................................... 34 6.3 MONITORING AND EVALUATION FRAMEWORK ....................................................................................... 35
ANNEX 1: ORGANOGRAM ............................................................................................................................ 47
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LIST OF TABLES
Table 1. SWOT of the LGFC ................................................................................................... 12Table 2. Stakeholders and their Influence/Importance ............................................................ 13Table 3: Risks and Mitigation Strategies ................................................................................. 13Table 4: Linkage between strategic objectives and Planned Interventions ............................. 17Table 5: Estimated cost per Strategic Objective of the Strategic Plan .................................... 29Table 6: Indicative available sources of funding for the strategic plan ................................... 29Table 7: Deficit in the funding for complete implementation of the Strategic Plan ................ 29Table 8: Summary of staffing positions and grades................................................................. 32Table 9: M&E Results Framework for the Strategic Plan 2017/18 – 2020/21 ........................ 36
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LIST OF FIGURES
Figure 1: Logical linkage of LGFC Strategic Planning Process to other frameworks. ............. 5 Figure 2: Logical Planning Framework ..................................................................................... 8
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LIST OF ACRONYMS BFP Budget Framework Paper BoU Bank of Uganda DPSF Decentralization Policy Strategic Framework FDS Fiscal Decentralisation Strategy FY Financial Year GAS Grants Advisory Services IEC Information, Education and Communication IGG Inspector General of Government JARD Joint Annual Review of Decentralization KCCA Kampala Capital City Authority LGBC Local Government Budget Committee LGFC Local Government Finance Commission LGHT Local Government Hotel Tax LGs Local Governments LGSIP Local Government Sector Investment Plan LGSSP Local Government Sector Strategic Plan LRECC Local Revenue Enhancement Coordination Committee LST Local Service Tax M&E Monitoring and Evaluation MDAs Ministries, Departments and Agencies MoFPED Ministry of Finance, Planning and Economic Development MoLG Ministry of Local Government MoPS Ministry of Public Service MTEF Medium Term Expenditure Framework NBFP National Budget Framework Paper NDP National Development Plan NGO Non-Governmental Organization OAG Office of the Auditor General OBT Output Budgeting Tool OP Office of the President OPM Office of the Prime Minister PBB Program Based Budgeting PPDA Public Procurement and Disposal of Public Assets Authority PSC Public Service Commission PSM Public Sector Management PSM-SIP Public Sector Management-Sector Investment Plan UAAU Urban Authorities Association of Uganda UBOS Uganda Bureau of Statistics UIA Uganda Investment Authority ULGA Uganda Local Governments Association UNRA Uganda National Roads Authority URA Uganda Revenue Authority URF Uganda Road Fund
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Government is committed to strengthening Uganda’s competitiveness for sustainable wealth creation, employment and inclusive growth under the NDP II. In order to achieve that, the implementation of Government programs effectively guided by the decentralisation policy is very critical. Public Sector management where Local Government Finance Commission is a key state actor is responsible for the development and control of public service delivery systems. The mandate of the Local Government Finance Commission (LGFC) is provided for in article 194 of the Constitution of the Republic of Uganda and is
operationalized by an Act of Parliament No. 55 of 2003. The Commission continues to make policy recommendations on all matters of financing service delivery by Local Governments. It is very important to develop systems of local government financing for sustainable service delivery and local development as a key measure for inclusive growth. During the implementation period (FY2017/18 – FY2020/21) of this new Strategic Plan, the Commission will focus on improving the allocation of funds from the National Budget to Local Governments, ensuring equitable Resource allocation among Local Governments, enhancement of Local Revenue performance in LGs, streamlining of revenues from Natural Resources, and strengthen institutional capacity for better results. The total estimated cost of this Plan is Ugx. 25.028 billion covering a period of over four years of which Ugx 21.386 billion (85.5%) is expected to come from Government of Uganda and the rest from development partners. By implication, the Commission will on average require a total of UGX 6.299 billion per year I, therefore take this singular honour to commend this four-year Strategic Plan for the Local Government Finance Commission and wish to implore all actors in its implementation to ensure that at the end of the four years, the intended results are achieved. Tom. R. Butime MP MINISTER OF LOCAL GOVERNMENT
Foreword
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The Local Government Finance Commission (LGFC) continues to offer credible advice on financing of Local Governments (LGs) for service delivery and local development. During the implementation of the previous Strategic Plan, the Commission made significant recommendations to Government on improvement of the state of funding for service delivery but huge challenges persist. The Commission has therefore formulated this Strategic Plan to put into place medium term goals and objectives with measurable performance indicators for the period FY2017/18 to FY2020/21. The Commission therefore envisions Sustainable Local Governments Financing based on
Credible and evidence based advice given by LGFC. The process of formulating this new Strategic Plan was highly participatory involving all key stakeholders involving covering the performance of previous one for the period 1st July 2012 to 30th June 2017. Financing of local governments is core to the implementation of the Decentralisation policy which is a cornerstone for governance of a country but when service delivery financing is highly unsatisfactory governance becomes a challenge. Therefore LGFC focuses on measures to achieve sustainable financing of local governments. The LDFC will in no doubt collaborate with different stakeholders at various levels of Government, civil society and development partners focused on increasing impact while at the same time emphasising institutional strengthening of LGFC to better deliver on its mandate. The Commission is particularly indebted to H.E the President, the Hon. Minister of Local Government, Hon. Members of Parliament, Ministry of Finance Planning and Economic Development, sector ministries, National Planning Authority, Development Partners, and Local Governments with their Associations for their invaluable support and cooperation. I would like to take this opportunity to thank, my colleagues, the members of the Commission, Management and staff of LGFC for the valuable contribution, guidance and comments in the process of formulating this Strategic Plan. I therefore certify that this Strategic Plan was developed by the Commission and that it takes into account all the relevant policies, regulations, and the mandates for which the Commission is responsible; and accurately reflects the strategic outcome oriented goals and objectives which the Commission will endeavour to achieve over the period 2017/2018 – 2020/2021. Dr. Agnes Atim Apea (PhD) CHAIRPERSON
Preamble
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The Local Government Finance Commission is pleased to present the finalized Strategic Plan FY 2017/18 – FY2020/21 out of the review of the previous Strategic Plan 2012/13 – 2016/17 and alignment of it with the National Development Plan II. The formulation of the Sector Strategic Plan was very participatory and was informed by the experiences of implementing the previous strategic plans, the National Development Plan II, LGSSP and other emerging Government Policies. The process has been candid in analyising issues that affect the Local Government financing overtime, achievements and challenges. It is no doubt that this Strategic Plan will be instrumental in addressing the sustainable financing of local governments within the greater context of Public Service Management, the National Development Plan, as a whole and Vision 2040. I wish to thank all those who participated in the formulation of the Strategic Plan. More specifically, I acknowledge the invaluable contribution of the members of the Commission and staff, the Ministry of Local Government, sector ministries, the Uganda Local Governments Association, the Urban Authorities Association of Uganda, Local Government Officials, the Local Governments, Development Partners and Civil Society Organisations. The Commission is committed to implementing the Strategic Plan and we have no doubt that it will facilitate the implementation of the fiscal decentralization in line with the national objectives of putting in place a sound financial base of local governments for improved service delivery and local development. Lawrence Banyoya COMMISSION SECRETARY
Acknowledgement
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This Strategic Plan covers a period of four years starting 1st July 2017 and ending on 30th June 2021. The Plan provides a strategic focus for the LGFC for the four year implementation period and sets out the goals, objectives and outputs hinged in the functions of the LGFC as provided for under article 194(4) and LGFC Act, 2003. During implementation of the previous strategic plan, the Commission registered the following key achievements: (a) The contribution of the Commission to the overall goals of the strategic plan was
mainly through building partnerships with ministries and agencies that have the mandate to implement the decentralization policy.
(b) The implementation of the recommendations from the 2012 Review of Local Government financing triggered the current reforms in the intergovernmental fiscal system focusing on:
i. The new grants allocation formulae to address equity and efficiency in sharing of available funds among local governments,
ii. Strengthening frameworks for accountability and institutionalizing incentives for performance, and
iii. Designing of a Fiscal Decentralisation Architecture and determining the share of the local government transfers from the National Budget. This was still ongoing by the time of the end of the strategic plan.
(c) Local Revenue Enhancement efforts which realized an improvement in local revenue collection from Ugx. 148.5bn in FY 2012/13 to Ugx. 194.2bn by FY 2015/16. This has been as a result of the following:
i. Computerization of local revenue source registers into a Database ii. Supporting local governments with skills in property rates administration and
collection iii. In addition, Commission advised on commercial farmers’ component of Local Service
Tax, made proposals for review of legal provisions on Local revenue mobilization and generation.
(d) Continued to facilitate Annual Sector Negotiations on the implementation of
programmes funded with conditional grants. The negotiation platform bring together sector ministries and LGs on an annual basis to agree on priority undertakings of the respective financial year. Through this platform, the Commission has been able to influence increase in funding for education sector, agricultural sector, trade and commercial services.
Despite the above achievements, LGFC continues to face challenges and emerging issues that need to be addressed during the next planning cycle and these include:
Executive Summary
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(i) In line with article 194 (4) of the Constitution and section 9 of the LGFC Act, the functions of the Commission are provided as advisory but a legal framework on how and when the advice is to be provided is not provided for, especially in matters that relate to annual transfers of financial resources as grants from the Consolidated Fund to LGs,
(ii) Although Government of Uganda embraced the policy of decentralisation by devolution, which recognize LGs as frontline actors in the provision of services to the citizens, LGs lack discretion on sector grants as nearly 95.8% of the total grant transfers are conditional grants. Secondly, wage grants continue to dominate direct transfers to LGs. Unconditional grant has remained stagnant dropped down to only 3% in FY2014/15.
(iii) With the ever growing number of districts, municipalities, Sub counties, and Town Councils, the current capacity of the Commission to reach out to satisfy its mandate to support these LGs is extremely limited.
(iv) The Commission executes its mandate through studies, research, policy analysis, consultations/collaborations and benchmarking. However, the current ceiling of the Commission’s Vote cannot accommodate the required resources to effective carry out its functions.
(v) The Commission has limited number of specialized technocrats to undertake required high level planning, research and policy analysis but the current wage bill and salary levels constrain attraction of specialized technocrats and this has resulted in high attrition rate of staff.
This Strategic Plan is developed in the context of Vision 2040, the second National Development Plan (NDP11), the Public Sector Management Strategic Plan, Kisanja Hakuna Mchezo, and Programme Based Budgeting that provide wider planning framework within which the Commission operate. In this view, the key deliverables over the next five financial years of the Commission are summarized in the following Key Results Area (KRAS):
(i) Allocation of the National Budget to Local Governments (ii) Equitable Resource allocation among LGs (iii) Local Revenue Enhancement (iv) Revenues from Natural Resources (v) Institutional capacity building of the Local Government Finance Commission
The Commission estimates to spend Ugx. 25.028 billion over the four years period of which Ugx 21.386 billion which is 85.5% is expected to come from Government of Uganda and the rest from development partners. By implication, the Commission will on average require a total of UGX 6.299 billion per year. While the Government of Uganda will provide a substantial amount of these financial resources, the Commission plans to identify and mobilize additional financial resources from Development Partners.
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1.1 Background This is the 5th Strategic Plan of the LGFC for the period running from FY2017/2018 to FY2020/2021. It is aligned to the requirements of NDP II and other national planning policy frameworks. The Plan provides the strategic direction of the Commission for the next four financial years which includes the medium term priorities and actions to be implemented in fulfilment of its Constitutional mandate and functions. The Plan is structured in seven chapters. The Commission main focus will be on providing credible and evidence-based advice on all matters concerning financing of all LGs. The Plan is expected to contribute to the realisation of sustainable LGs financing with particular emphasis on enhancing the percentage share of national budget to LGs including discretional funding; promoting equity in resource allocation; improving the performance of local revenues in LGs, streamline revenues from royalties and enhancing the institutional capacity of LGFC to deliver on its madate. During this period, the Commission will strive to take the lead on issues related to financing of decentralised mandates within the fiscal decentralisation context. This strategic Plan adopts the theme of “Sustainable Local Government Financing for Service Delivery and Local Development” in the four years.
1.2 Linking the Strategic Plan and other Planning Frameworks The Strategic Plan is formulated in the context of Comprehensive National Development Planning Framework (CNDPF) revised in 2009 whose underlying principles relate to the broad objective of this Plan. The purpose of the CNDPF is to facilitate, guide and harmonise national and decentralized long and medium term development planning in Uganda. It is supported by several legal framework such as Article 125 of the Constitution of the Republic of Uganda, the Local Governments Act as amended of 2016 and others. The CNDPF provides for the 30 year National Vision, 10 and 5 year National Development Plans, Sector policies and annual budgets. Formulation of this strategic plan therefore has been in light of the principles and element of the CNDPF.
1.3 Global and Regional Initiatives and Commitments The Sustainable Development Goals (SDGs) represent a transformative agenda hence these are aimed at transforming the economies and societies of developing countries with a view to eliminating poverty by 2030. The role of LGs is the implementation of the 17 SDGs and the 169 targets remains essential for promoting inclusive sustainable development which Government of Uganda has embraced through the fiscal decentralization policy. This is because it strengthens ownership, commitment and accountability, hence making LGs vital partners to the implementation of the Sustainable Development Goals (SDGs). Additionally,
Chapter One: Introduction
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the strategic plan recognizes the East African Community (EAC) Protocols, Africa Agenda 2063, Agenda 2030 whose theme is “leaving no one behind”, among others.
1.4 Vision 2040 Vision 2040 was launched on April 18, 2013 by His Excellency the President of the Republic of Uganda. It is a long term plan containing aspirations of Ugandans to operationalize the country’s Vision which is “A transformed Ugandan Society from a peasant to a modern and prosperous country within 30 years”. Specifically, Vision 2040 aims at transforming Uganda from a predominately peasant and low income country of per capita income USD506 to a competitive upper middle country of per capita income USD9, 500 by 2040. A number of policy shifts have been proposed in favour of Vision 2040 including the following:
Accelerate industrialisation through upgrading and diversification to effectively harness local recourses.
Make land reforms to facilitate faster acquisition of land for planned urbanization, infrastructure development, and agricultural commercialization;
Pursue a planned urbanization policy that will bring about better urban systems that enhance productivity, liveability and sustainability while releasing land for commercializing agriculture.
Directly invest in strategic areas to stimulate the economy and facilitate private sector growth.
Vision 2040 stipulates that among others, Local Government Development Plans and Annual Work Plans and annual budgets shall be one of the major platforms for its implementation. 1.5 Strategic Plan and the NDP11 The National Development Plan II, launched in 2015, stipulates the Country’s medium term strategic direction, development priorities and implementation strategies for the period FY2015/16 – FY2019/20. The NDP II details Uganda’s current development agenda to achieve competitiveness, wealth creation and inclusive growth (pages 40 – 73). The national planning framework highlights the importance of local governments and lower local governments as the frontline service delivery points and they derive this mandate from the provisions of the LG Act 1997 CAP 243 and other provisions and bye-laws of the decentralization policy. The plan also re-echoes that government‘s focus on socio economic transformation and wealth creation at the household level clearly establishes the local governments as a major channel for development expenditure. The LGFC is the centre to advise government explore real opportunities for resource mobilization with modalities in place to raise and transfer resources directly to Local Governments. Relevant to the mandate of the Commission, the key development results of the NDP II that will inform the strategic direction of the next strategic plan include: Strength mechanisms for quality, effective and efficient service delivery
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Improve Public Financial Management and consistency in the economic development framework
Improve coordination, and harmonization of policy, planning, budgeting and M&E at national and Local Government levels
Improve the decentralization system Improve the functionality of the LGs for effective service delivery Increase local investments and expand local revenue base Increase financing and revenue mobilization of LGs to match the functions of LGs.
1.6 Strategic Plan and Local Sector Strategic Plan (LGSSP) & PSM The LGSSP aims at strengthening decentralization to enhance service delivery and local development in Uganda. LGFC is mandated to support the LGs investments towards areas that are crucial for enhancing service delivery and poverty eradication. The LGFC has positioned itself to promote and innovatively support LGs particularly in areas of Fiscal Decentralization; Local Economic Development; Transparency, Accountability and Integrity. It is also incumbent upon the LGs and CG to strengthen the sub-national system for accelerated and systematic national growth. Development is more sustainable if it is buttressed in a robust Local Government system whose ultimate goal is to change peoples’ lives for steady socio-economic transformation. The Public Sector Management (PSM) Sector is responsible for the development and control of public service delivery systems through the promotion of sound principles, structures and procedures. The sector target is to spearhead management of reforms and talent in government so as to improve the Government Effectiveness Index from -0.57 in 2012/13 to 0.01 in 2019/20. In the PSM, the LGFC contributes to the objective of Improving coordination, and harmonization of policy, budgeting, and M&E at National and LGs levels. 1.7 Strategic Plan and the National Policy on Public Sector Monitoring
and Evaluation The national M&E policy (NPPSME, 2013) emphasizes the responsibility of Local Governments (LGs), particularly to plan and budget against the provision of products and services. The LGs are meant to make evidence-based public policy and programmatic decisions and strengthen accountability regarding Government policies and programmes in their jurisdictions. The LGs should identify problems and make necessary corrections to ensure proper implementation – using systematic monitoring serves as a critical input to evaluation. At each of the MDAs levels, one or more positions responsible for statistical production, monitoring and evaluation is required. This may be by establishment of a new position, or assignment from an existing position. The policy further stated that for a plan and budget for monitoring and statistics annually. A minimum of 3% of the non-wage recurrent budget and 2% of each project budget will be allocated to monitoring (NPPSME, 2013).
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1.8 Strategic Plan and ‘Kisanja Hakuna Mchezo’ The ‘Kisanja Hakuna Mchezo’ stresses the need for the paradigm shift in MDAs from ‘business as usual’ to innovative ways of offering public services and goods. Some of the top priorities are tackling the plight of more than half Ugandan households that remain in the informal and irregular economy particularly agriculture, livestock and service industry. It is this, which may cause inclusive growth – which places LGs in the limelight. Mobilizing resources at the centre and LGs remain pertinent particularly widening tax base by bringing in more eligible people and entities into the tax bracket, crack down on tax defaulters particularly government bodies and big businesses so that domestic and/or local revenue improves. LGFC remains relevant in supporting LGs establish industrial parks and tourism centres as viable sources of local revenue; promote and advise on local and regional markets; as well as agro-processing of the locally produced goods. Several LGs still remain attractive centres of investment and tourism destination. The LGs have to play pivotal role in constructing and preserving tourism centres and public land for investment. 1.9 Strategic Plan and Programme Based Budgeting Program Based Budgeting seeks to address the pertinent question of whether the available funds allocated are spent efficiently and effectively. According to the circular from MoFPED, effective FY 2017/18, the MDAs will plan, implement and monitor activities according to the ‘Program Based Budgeting’ (PBB) aimed at improving budget efficiency and transparency. Budgeting processes will start focusing on planning of interrelated projects with a view to achieve a common objective. The program design process should entail preparation of Sector Strategic Framework Papers that require definition of strategic objectives that detail the purpose of spending and are aligned with the mandates of the MDA. All programs and activities will now be aligned to strategic objectives to facilitate achievement of budget outcomes and strengthen resource prioritization. The PBB requires that a reasonable number of manageable and adequately financed programs be defined for effective coordination and monitoring. Budget execution and monitoring and evaluation of the budget will be assessed on a program basis, with focus placed on achievement of outcomes as well as outputs. This budgeting approach gives decision makers a clearer understanding of the relationship among policies, programs, resources and results. A relational linkage of the Strategic Plan and other planning framework is provided as Figure 1 below:
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Figure 1: Logical linkage of LGFC Strategic Planning Process to other frameworks. 1.10 Legal and Policy Context The Local Government Finance Commission (LGFC) was established by the LGFC Act (2003) that operationalized Article 194 (1) of the Constitution of the Republic of Uganda (1995). The Act mandate and functions of the LGFC to provide advice to Government and Local Governments (LGs) on matters concerning financing of service delivery. These functions are as presented in Box 1 below:
Vision 2040
2nd National Development Plan
LGSSP/PSM Strategic Plan
LGFC Strategic Plan
Kisanja Hakuna Mchezo
Africa Agenda 2063
Global initiative and commitments
East African Community Protocols
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The functions of LGFC are supported by other legal frameworks that include the Local Governments Act (CAP 243), the Local Government Financial and Accounting Regulations 2007; KCCA Act (2010); the Public-Private Partnership Act (2015) and the Public Finance Management Act (2015). 1.11 Purpose and Objective of the Strategic Plan This Strategic Plan is intended to break down the functions and mandate of the LGFC into operational work plan in the next four years. It spells out strategies that will be employed, the intended results in terms of objectives, outcomes, outputs and the actual activities that will be implemented on an annual basis within the context of decentralization. To this end, the critical success factors in the implementation of this Strategic Plan will be as follows:
(i) Evidenced based policy advice (ii) Quality research, which is a core business enabler of evidence-based policy advice (iii)Excellence in research is unlikely to be impactful, unless policy analysis is packaged
in a way that is understood by stakeholders and adds value to their processes.
a) Advise the President on all matters concerning the distribution of revenue between the government and local governments and allocation to each local government of money out of the consolidated fund.
b) In consultation with the National Planning Authority consider and recommend to the President the amount to be allocated as equalisation and conditional grant and their allocation to each local government.
c) Consider and recommend to the President potential sources of revenue for local governments.
d) Advise the Local Governments on appropriate tax levels to be levied by local government.
e) In case a financial dispute arises between Local Governments, mediate and advise the Minister accordingly.
f) Analyse the annual budgets of Local Governments to establish compliance with the legal requirements and notify the Council concerned and the President through the minister for appropriate action.
g) Recommend to the President through the Minister, the percentage of the national budget to be transferred to Local Governments every financial year.
h) Recommend to the President, central government taxes that can be collected by Local governments in their respective jurisdictions on an agency basis.
i) Perform such other functions as may be prescribed by law.
Box 1: Statutory Functions of LGFC
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(iv) Insights and policy advice have no value to stakeholders unless – o The Commission ensure that advice is timeous o They are disseminated to appropriate platforms o Stakeholder feedback is solicited and received o Implementation and Outcomes are monitored and evaluated.
1.12 The Planning Framework of the Strategic Plan The process of developing the Strategic Plan was informed by an evaluation of the previous plan for the period 2012/13 – 2016/17. This enabled the Commission to assess achievements, drawn lessons learnt, identify implementation challenges, and emerging issues and challenges within the fiscal decentralization context. Formulation process of this Plan also involved analysis of Commission’s strength, weaknesses, opportunities and threats.
1.13 The Structure of the Strategic Plan The Strategic Plan consist of five chapters. The first Chapter provides the background and the theme of the Strategic Plan, shows the linkage between the Plan and other planning frameworks; the legal and policy context, and purpose and objectives of the Plan. The second chapter presents the situation analysis in terms of how LGFC performed in the last four financial years ended June 2016, the chapter provides the institutional capacity, challenges experienced, emerging issues, an analysis of the strength, weaknesses, opportunities and threats of the Commission together with an analysis of key stakeholders in the implementation of this Plan. The chapter concludes with a risk analysis and the mitigation strategies and lessons learnt. Chapter three presents the strategic direction of the LGFC during the Strategic Plan period FY2016/17 to FY2020/21 and shows the strategic objectives and key results areas. Chapter four focuses on the financing strategy of the Strategic Plan and how the funding gap may be addressed. While chapter five indicates how the Plan will be implemented, the organisational structure and success factors and assumptions. Chapter six presents the monitoring and evaluation framework that will be useful in measuring progress in the implementation of the Strategic Plan.
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Figure 2: Logical Planning Framework
Source: Adopted from Fiscal and Financial Commission of South Africa (2016)
Outputs
Activities
Inputs
Impacts
Outcomes
Competitiveness, Wealth Creation and Inclusive Growth
Sustainable LGs financing for improved service delivery and
local development
Policy briefs, advisory notes, sectors agreements, tax payer databases, trainings etc.
Research, negotiations, workshops, e.t.c.
Technical staff/Funds
Development results of achieving NDP-II priorities and outcomes What the LGFC plan to change?
The medium term tangible results arising from specific outputs What does LGFC plan to achieve?
The products/services produced What will LGFC produce?
The actions used to produce desired outputs What the plan sets to do?
The Resources Required What LGFC needs?
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2.1 Introduction This chapter highlight the analysis of the LGFC institutional status in relation to its constitutional mandate and functions. The chapter starts with a reflection on the performance of the previous four year strategic plan for the period that ended on 30th June 2016. Highlight on institutional capacity and corresponding challenges in the implementation of the previous strategic plan are given. This is followed by emerging issues then an analysis of the strength, weaknesses, opportunity and threats to the performance of the Commission plus a stakeholder analysis in terms of their significance and importance to the functions of the Commission. A risk analysis and management that that gives a reflection on how this strategic plan will mitigate implementation risks is also provided. The chapter concludes with lessons learnt based on the challenges the institutions encountered. 2.2 Performance of LGFC FY2012/13 – FY2016/17 During the previous strategic plan of the LGFC, the following achievements were registered:
i. The LGFC spearheaded the annual sector conditional grants negotiation meetings and the signing of the agreements.
ii. The LGFC facilitated the review of the new allocation formulae which has been approved and the subsequent Indicative Planning Figures (IPFs) have been applied beginning FY 2015/2016 particularly the LG development budget.
iii. The LGFC has developed the local revenue databases in over 89 districts and urban councils aimed at improved management and collection of local revenues in LGs.
iv. An improvement in the performance of own source revenues was observed particularly in selected districts and urban councils supported during the implementation period. Trends in performance of local revenue indicate an increase from UShs 111bn in FY2012/13 to UShs 194.2 billion in FY2015/16.
v. Three advisory notes were presented to H.E. the President through the Minister of Local Government on the operationalization of LST on Commercial farmers; and policy recommendations that emerged from the popular study on the review of financing of LGs.
vi. The Commission made significant improvements in area of ICT by acquiring new assets like computers, scanners; laptops; vehicles; printers, Local Area Network and purchase of licenses for tracking laptop. A new website was developed and ICT policy is in place.
vii. Technical staff were recruited including Senior Policy Analyst, Senior Revenue Officer, Revenue Officer and Stores officers.
viii. There was capacity building particularly in the area of records keeping, financial management, report writing and team building.
Chapter Two: Situation Analysis
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2.3 LGFC Institutional Capacity To a certain extent the LGFC has enhanced its institutional capacity to perform its mandate. LGFC has made significant improvement in areas such as ICT institutionalization. The institution was able to procure computers and printers, I overhead projector, and enhanced its Local Area Network (LAN) which expanded to include the resource centre. Staffing and capacity development, the LGFC conducted an organisation and remuneration structure with support from the Ministry of Public Service although still at only 59% of the approved structure. There is currently functional records management system and updated web site as well as asset register including engraving the equipment’s belonging to the Commission. On transport equipment, LGFC managed to acquire vehicles for the Chairperson and Vice Chairpersons which has tremendously eased their work being full time Members of the Commission. However, on status of funding in implementation of the previous strategic plan, funding was projected at UShs 20.88 billion solely from Consolidated Fund. Out which total amount that was released amounted to only UShs 16.7 billion (71%) of what had been planned. The LGFC continues to suffer budget cuts and this hugely affected implementation of the strategic plan. The current MTEF is UShs 5.262 billion for the LGFC Vote which is below the required amount of UShs 6 billion per year to support adequate implementation of the new strategic plan. The LGFC experienced several challenges both external and internal.
2.4 Challenges Experienced During the implementation of the previous strategic plan ended 30th June 2016, LGFC faced a number of challenges. These included:
The function of M&E is still weak and data on implemented activities is largely stored in the Program Based Budgeting (PBB). LGFC lacks its own integrated MIS for M&E information as required by the M&E policy for Public Sector of MDAs.
There is lack of rigorous evidence based action research. The Commission’s advisory role require rigorous evidence based action research to guide in decision making.
Slow process of handling the recommendations from the review of LG financing, and government policies hindering collection of some local revenue sources such as LST, fees, etc. For example, the LGFC only recommends but it has no mechanism and mandate to enforce the implementation of such.
The current law and policies are weak for the Commission to ensure compliance to guidelines and advice for which it provides (e.g. on loyalties, VAT, PAYE, etc.); VAT and PAYE are related to INCOME TAX and collected by URA not LGs. Also some Local revenues sources were repealed by Government. (For example Cess, Fishing License, etc.) And this reduced on the number of local revenue sources to LGs.
11
Consistent budget cuts and yet the LGFC activities’/outputs are consumptive in nature. For instance the Commission suffered budget deficit of UGX 149,000,000 in FY 2013/14 and UGX 314,000,000 in FY 2012/13, respectively.
Given the number of LGs and LLGs during the implementation period, staffing and funding was very low.
Coordination of fiscal decentralization architecture is still a challenge – the review is on-going but the LGFC seems to have less ownership over its implementation due to nature of LGFC Mandate. The advice given may or may not be considered in this regard.
2.5 Emerging Issues During the implementation of the previous strategic plan, some issues emerged. This are as follows:
There was been a decline in the share of resources between LGs and the Centre. This is largely due to the fact that Government shifted to financing key primary sectors such as infrastructure, Energy, Tourism and ICT.
Inadequate funding to completely implement the previous strategic plan. Activities such as lobbying and advocacy were limited in nature because these are regarded consumptive hence they suffer budget cuts.
Annually, LGFC facilitates annual sector negotiations on conditional grants between LGs and sector ministries. Ultimately, the two parties enter into agreements with clear obligations. However, these agreements made between LGs and sectors are not legally binding. Not all sectors implement the recommendations agreed upon and this continues to affect the performance of the LGFC;
Although the LGFC work is advisory, there is no follow-up and feedback mechanism on the recommendations made to Government through the Minister and Hon. Speaker at Parliament of Uganda.
The revocation of bye-laws and policies on local revenue tax regimes (e.g. Cess on produce, the Owner Occupier exemptions, etc.) negatively impacted the performance of local revenue and introduced stringent environment on some sources affecting collection;
The interventions on promoting LR is still limited to few LGs implying that the demand or need for the services is still high nationwide.
Limited awareness of LGFC’s strategic interventions on financing of LGs due to inadequate funding and low staffing level.
2.6 Analysis of Strength, Weaknesses, Opportunities and Threats Below (Table 1) highlight an internal analysis of the LGFC in terms of its strength and weaknesses and the external factors that may present opportunities or possible threats.
12
Table 1. SWOT Analysis of the LGFC STRENGTH
Clear mandate and vision of LGFC Established legal and policy
framework Established organizational structure Availability of qualified technical
staff Competent and committed
Commission members Availability of tools, equipment and
office space Established ICT system
OPPORTUNITIES Good will and support from the presidency; Trust and confidence from stakeholders such
as LGs; Support from stakeholders i.e. MoLG,
MoFPED, DPs, LGs, Parliament etc.; Collaboration and coordination with other
institutions like UBOS, UAAU, ULGA; Enabling legal and policy framework such as
PPP, LGSSP, decentralization, etc.; Coordination and collaboration with sector
working groups.
WEAKNESSES Inadequate capacity, staff numbers,
skills and effort for the Commission to develop grant concepts and proposals;
Inadequate M&E to support action and evidence based research;
Limited training opportunities for performance improvement at Commission and Technical levels
THREATS Slow uptake of the recommendations from
the review of LG financing; Inadequate legal regime on local revenues; Lack of appropriate framework for handling
LGFC advice to and from government; Consistent budget cuts; Increasing number of LGs Insufficient funding
The weakness and threats that could limit the LGFC execution of the mandate are categorized as strategic and operational in nature and thus may require multifaceted mitigating measures. At strategic level, slow update and handling of the LGFC recommendations and advice may require a review of the legal framework to empower the Commission to ensure effective delivery of information and timely feedback from government. Insufficient funding and consistent budget cuts may pose serious threat to LGFC operations particularly in areas of staff remunerations, research, ICT and technical capacity of the Commission. Innovative ways to attract funds/grants to complete on the central government releases are encouraged.
2.7 LGFC Stakeholder Analysis As part of the strategic review and planning process, an assessment of all LGFC stakeholders and partners was conducted. This was based on the influence and importance of the stakeholders on the operation of LGFC. Stakeholders are individuals, groups, organizations and institutions that interact with the Commission. During the last strategic period, LGFC has worked with various stakeholders and partners that can be categorised as follows. As summarized in table 2, aspects of ‘influence’ and ‘importance’ have been classified into four and three categories, respectively. For instance, stakeholders that are presented in the upper left hand box are classified as
13
significantly important and have influence to the operations of the Commission. Conversely, the lower right hand box presents stakeholders of little/no importance but also have no influence to the operations of the Commission.
Table 2. Stakeholders and their Influence/Importance Significant
Influence Some influence Little
influence No influence
Significant importance
Local Governments
MDAs) Parliament KCCA
Development partners
Suppliers
Service providers
Some importance
Uganda Local Government Authorities Association
Urban Authority Association of Uganda (UAAU)
Line Ministries
Office of the Auditor General (OAG)
Inspector General of Government (IGG)
Accountant General
PPDA Attorney General
UBOS PSC NGOs Academic
Institutions Research
Institution
Little importance / No importance
URF, UNRA
URA, UIA
2.8 Risk Analysis and Management Risks are occurrences that may affect the successful implementation of the strategic plan. Table 3 provides an outline of the risks; gives a perception of the level for each identified risk categorized as High (H), Medium (M) and Low (L) and proposes mitigation measures and strategies which can be adopted to effectively manage the risks.
Table 3: Risks and Mitigation Strategies Risk Factor Risk Level Mitigation Strategy Complex and inadequately staffed organizational structure which affects LGFC’s ability to perform as expected.
Medium Continuous engagement with the Ministry of Public Service to review LGFC’s Organization Structure.
Low budgetary allocations to fund LGFC programmes
High Continuous engagement with MOFPED and Development Partners to provide the required financial and technical resources.
Overlapping mandates by other MDAs
Medium Exploring the Government coordination framework managed by the OPM
Continuous emerging unplanned Medium Reprioritization and efficient utilization of the
14
priorities. available resources expanded scope of the LGFC due to creation of new LGs
High a) Lobbying for increase in state funding; b) Lobbying for change in legal mandate in
aspects of roles, responsibilities and reporting.
Predetermined MTEF ceilings and inflexible budget guidelines
Medium Use the Government Coordination Framework to engage other stakeholders to review the approach
Difficulty in strictly adhering to the approved work plans and budgets due to unpredictable occurrences
High Proper planning and adherence to approved work plans
2.9 Lessons Learnt These are the major lessons learnt during the implementation of the previous strategic plan:
Involving local governments in mobilizing local revenue is effective. Local governments once they know how to identify, mobilize and collect revenue, they perform better.
The collaboration and joint implementation of activities proved to be a good lesson. The cooperation between the Commission and other stakeholders (such as ULGA, AUUA, MoLG) or among different units within the Commission created good synergies and supported the work of the Commission despite the low levels of funding.
Focus on increasing local revenue has to go hand-in-hand with complementary and timely capacity building for revenue collectors, community sensitization and conducting feasibility studies and review of relevant tax laws, policies and regulations. This will ensure effective revenue collection.
Working through committees helps in achieving tasks in time. This is as observed from Annual Negotiations; LG budget analysis, LG Budget Committees; LOCAL Revenue enhancement Committees, Outreaches to LGs with Commissioners.
Over reliance on government funding as sole source of funding has proven to be challenging and a bad practice. As a commission with a mandate to execute to advisory role, it should have been good if the commission promoted the culture to lobby, negotiate and convince different donors to directly supplement GoU financing of the commission activities and initiatives.
Having an advisory role without powers to follow-up, monitor and enforce compliance of good practices in local revenue collection has derailed the work of the commission in regard to supporting local governments to improve local revenue performance.
Implementing LGFC Act without regulations was a bad practice. This derailed the work of properly and fully implementing the provisions of the Act.
Role of Local Revenue Collection Committees is key in success and sustainability of the local revenue data base.
Participatory process ensures transparency, accountability and ownership by stakeholders any activities of the commission.
15
3.1 Introduction The strategic direction of the LGFC in the next four years is informed by the evaluation of the previous strategic plan ended 30th June 2016. The rationale for the evaluation stemmed from the need for LGFC to align its strategic focus to the current national planning frameworks included the NDP 11 (FY2015/16 – 2019/20), Vision 2040 and the Public Sector Management Sector Strategy, plus others. Thus, the Plan was formulated within the context of Commission’s constitutional mandate, national development objectives, Decentralisation Policy Strategic Framework objectives and global trends. This evaluation enable a deeper analysis of the operational context, current legal framework particularly intergovernmental fiscal relations and local revenues, gaps and emerging issues and of course draw lessons upon which implementation of this new Plan should become more effective. The aspirations of this new Plan are intended not only position LGFC as a premier on financing of LGs but take the institution’s productivity better, relevant and more impactful. Implementation of this new strategic plan shall be founded on providing credible and evidence based advice on sustainable local government financing for wealth creation and competitiveness. Rationalization of LGFC vision and mission resulted into 4 strategic objectives which will drive its strategic direction over the next four years. The Strategic Plan covers the period 2017/18 – 2020/21. 3.2 Vision The vision for LGFC is: Sustainable Local Governments Financing 3.3 Mission Statement The Mission of LGFC is to offer credible and evidence based advice to government on financing LGs. 3.4 Core Values Implementation of this new strategic plan shall be guided by LGFC’s corporate culture and conduct embedded in five core values namely:
Professionalism – LGFC operations to strictly adhere and show high degree of competence and best practices to strengthen and deepen the intentions of decentralisation in Uganda.
Commitment – LGFC’s work will be guided by loyalty to policies and programmes developed
Chapter 3: Strategic Direction FY2017/18 –FY2020/2021
16
Teamwork – Cognisant that together each one achieves more, the works ethics continues to be built on the bedrock where people submit individual benefits and ideas to the unity and proficiency of the institution.
Transparency – Transparency breeds trust a foundation for great teamwork. Institutional conduct and culture is one that values knowledge sharing and open door policy without discrimination.
Integrity – LGFC always emphasises staff to demonstrate a sense of responsibility, honesty, trustworthiness and accountability which reflect a high code of ethical standards at organisational level for increased productivity.
Partnership: Majority of LGFC’s operations heavily rely on working in partnership with other MDAs, the LGs associations, the Private sector and Civil society. LGFC values collaborations as this is the conduit through which expertise and commitment to intergovernmental fiscal relations lay.
3.5 Strategic Objectives The Local Government Finance Commission’s Strategic Plan 2017/18 – 2020/21 emphasises the following strategic objectives:
(i) Allocation of the National Budget to Local Governments; (ii) Equitable Resource allocation among Local Governments; (iii) Local Revenue Enhancement; (iv) Revenues from Natural Resources (v) Institutional Capacity Building of the Local Government Finance Commission.
3.6 Key Result Areas (KRAs)
i. Established partnerships that promote equity, transparency and fairness in the resource allocations for local governments.
ii. Mechanisms for equitable distribution of financial resources among LGs iii. Measures of local revenue enhancement iv. Recommendations for sharing revenue from Natural Resources v. Enhanced institutional capacity
3.7 Strategic Objective, KRAs, interventions and Outputs A matrix showing linkage between strategic objectives, key results areas, planned interventions and expected outputs and activities is as shown below:
17
Ta
ble
4: L
inka
ge b
etw
een
stra
tegi
c ob
ject
ives
and
Pla
nned
Inte
rven
tion
s St
rate
gic
Inte
rven
tion
Out
puts
A
ctiv
ities
T
imel
ine
Res
p. C
entr
e E
stim
ated
Cos
t in
USh
s (m
illio
ns)
Yr1
Y
r2
Yr3
Y
r4
Stra
tegi
c O
bjec
tive
1: A
lloca
tion
of th
e N
atio
nal B
udge
t to
Loc
al G
over
nmen
ts
KR
A 1
: Bui
ld p
artn
ersh
ips t
hat p
rom
ote
adeq
uacy
, equ
ity, t
rans
pare
ncy
and
fair
ness
in th
e re
sour
ce a
lloca
tions
am
ong
loca
l gov
ernm
ents
. A
dvis
e th
e Pr
esid
ent o
n th
e pe
rcen
tage
shar
e of
na
tiona
l bud
get t
o LG
s in
clud
ing
disc
retio
nal
fund
ing
Adv
ice
to th
e Pr
esid
ent
on
LG
Budg
et
Allo
catio
n pr
ovid
ed
Adv
ise
the
Pres
iden
t on
the
perc
enta
ge sh
are
of
natio
nal b
udge
t to
LGs
incl
udin
g di
scre
tiona
l fu
ndin
g
Gra
nts
Adv
isor
y Se
rvic
es
(GA
S)
430
LG B
udge
t Allo
catio
n R
epor
ts to
the
Pres
iden
t de
liver
ed
Org
aniz
e an
d fa
cilit
ate
nego
tiatio
ns b
etw
een
LGs a
nd se
ctor
min
istri
es
900
Lobb
ying
and
adv
ocac
y m
eetin
g w
ith k
ey
stak
ehol
der s
uch
as
Parli
amen
t, C
ivil
Soci
ety,
Med
ia,
Dev
elop
men
t par
tner
s an
d LG
Ass
ocia
tions
co
nduc
ted
Hol
d lo
bbyi
ng a
nd
advo
cacy
mee
tings
on
incr
ease
d pe
rcen
tage
sh
are
of fu
ndin
g be
twee
n th
e ce
ntre
and
LG
s
570
18
Stra
tegi
c In
terv
entio
n O
utpu
ts
Act
iviti
es
Tim
elin
e R
esp.
C
entr
e E
stim
ated
C
ost i
n U
Shs
(mill
ion
Yr1
Y
r2
Yr3
Y
r4
Lo
cal G
over
nmen
t Bud
get
Com
mitt
ee/ F
DTC
su
ppor
ted
Org
anis
e an
d fa
cilit
ate
oper
atio
ns
of th
e Lo
cal G
over
nmen
t Bud
get
Com
mitt
ee (L
GBC
)/FD
TC
GA
S 60
0
Rel
evan
t gra
nts i
mpa
ct
stud
ies o
n se
rvic
e de
liver
y in
LG
s car
ried
out
Con
duct
act
ion
rese
arch
to
esta
blis
h im
pact
of g
rant
s on
serv
ice
deliv
ery
Res
earc
h an
d D
ata
Ana
lysi
s (R
DA
)
920
Sign
ed a
gree
men
ts o
n co
nditi
ons f
or u
tiliz
atio
n of
co
nditi
onal
gra
nts t
o al
l LG
s di
ssem
inat
ed
Dis
sem
inat
e ag
reem
ents
on
utili
zatio
n of
con
ditio
nal g
rant
s to
all L
Gs
GA
S 39
0
Impl
emen
tatio
n of
ag
reem
ents
on
utili
zatio
n of
co
nditi
onal
gra
nts
mon
itore
d
Mon
itor t
he st
atus
of
impl
emen
tatio
n of
Agr
eem
ents
on
utili
zatio
n of
con
ditio
nal g
rant
s
RD
A
GA
S 68
0
Rel
evan
t rec
omm
enda
tions
of
the
revi
ew o
f the
LG
fin
anci
ng st
udy
repo
rt an
d Fi
scal
Dec
entra
lisat
ion
Arc
hite
ctur
e (F
DA
) im
plem
ente
d
Impl
emen
ting
rele
vant
re
com
men
datio
ns o
f the
revi
ew o
f th
e LG
fina
ncin
g st
udy
and
FDA
GA
S 39
0
Stra
tegi
c In
terv
entio
n O
utpu
ts
Act
iviti
es
Tim
elin
e R
esp.
E
stim
ated
19
Yr1
Y
r2
Yr3
Y
r4
Cen
tre
Cos
t in
USh
s (m
illio
n St
rate
gic
Obj
ectiv
e 2:
Equ
itabl
e R
esou
rce
Allo
catio
n A
mon
g L
Gs
KR
A 2
: Mec
hani
sms f
or e
quita
ble
dist
ribu
tion
of fi
nanc
ial r
esou
rces
am
ong
LG
s R
evie
w g
rant
s allo
catio
n fo
rmul
a to
mak
e th
em
resp
onsi
ve N
DP
II St
rate
gic
Obj
ectiv
es a
nd
to se
ctor
pol
icie
s
Gra
nts a
lloca
tion
form
ula
regu
larly
revi
ewed
to m
ake
them
mor
e re
spon
sive
to
sect
or p
olic
ies r
evie
wed
Enga
ge w
ith re
leva
nt M
DA
s to
impr
ove
resp
onsi
vene
ss o
f gra
nts
to L
Gs
GA
S 55
0
Supp
ort L
G T
PCs a
nd
Budg
et D
esks
with
skill
s on
app
licat
ion
of re
vise
d gr
ants
allo
catio
n fo
rmul
ae
The s
kills
and c
apac
ities
of
the L
G TP
Cs an
d Bud
get
Desk
s bui
lt on
appl
icatio
n of
new
or re
vise
d gr
ants
all
ocat
ion f
orm
ulae
.
Con
duct
trai
ning
for t
he L
G T
PCs
and
Budg
et D
esks
G
AS
460
Con
duct
Act
ion
Res
earc
h o
n in
ter-
LG
fund
ing
and
effe
ctiv
e se
rvic
e de
liver
y
Rese
arch
on in
ter-L
G fu
ndin
g and
effe
ctiv
e se
rvice
deliv
ery c
ondu
cted
Iden
tify
and
stud
y cr
itica
l iss
ues
on in
ter-
LG fu
ndin
g an
d ef
fect
ive
deliv
ery
of se
rvic
e
44
0
Build
Par
tner
ship
s with
ot
her s
take
hold
ers t
o pr
omot
e an
d ad
voca
te
for e
quity
, tra
nspa
renc
y an
d fa
irnes
s in
the
reso
urce
allo
catio
ns fo
r lo
cal g
over
nmen
ts
Partn
ersh
ip o
n pr
omot
ing
equi
ty, t
rans
pare
ncy
and
fairn
ess i
n al
loca
tion
of
gran
ts b
uilt
Ann
ually
eng
age
the
partn
ers o
n th
e al
loca
tion
of g
rant
s
G
AS
RD
A
430
Esta
blis
h m
echa
nism
s to
stre
ngth
en th
e po
licy,
pl
anni
ng, c
oord
inat
ion,
m
onito
ring
and
Mon
itorin
g an
d ev
alua
tion
fram
ewor
k fo
r LG
fina
ncin
g de
velo
ped.
Dev
elop
and
car
ry o
ut re
gula
r re
view
s thr
ough
mon
itorin
g
GA
S L
R
PDA
540
20
eval
uatio
n fr
amew
ork
for L
ocal
Gov
ernm
ent
Fina
ncin
g St
rate
gic
Inte
rven
tion
Out
puts
A
ctiv
ities
T
imel
ine
Res
p.
Cen
tre
Est
imat
ed
Cos
t in
USh
s (m
illio
n
Yr1
Y
r2
Yr3
Y
r4
LG
fina
ncin
g of
clim
ate
chan
ge e
valu
ated
C
ondu
ct e
valu
atio
ns o
n fin
anci
ng o
f clim
ate
chan
ge
in L
Gs
GA
S R
DA
19
0
Stra
tegi
c O
bjec
tive
3:
Loca
l Rev
enue
Enh
ance
men
t K
RA
3: (
iii)
Mea
sure
s of l
ocal
rev
enue
enh
ance
men
t Su
ppor
t LG
s im
prov
e th
eir
loca
l rev
enue
per
form
ance
A
ctio
n re
sear
ch
on
the
reve
nue
pote
ntia
l for
LST
and
LG
HT
cond
ucte
d
Con
duct
act
ion
rese
arch
on
the
reve
nue
pote
ntia
l fo
r Lo
cal
Serv
ice
Tax
and
Loca
l G
over
nmen
t Hot
el T
ax
Loc
al
Rev
enue
(L
R) &
R
DA
G
AS
600
Oth
er
poss
ible
fin
anci
ng
mec
hani
sms
for
LGs
such
as
mun
icip
al b
onds
, bor
row
ings
, de
velo
pmen
t lev
y ca
rried
out
Car
ry
out
regu
lar
actio
n re
sear
ch
on
othe
r po
ssib
le
finan
cing
m
echa
nism
fo
r Lo
cal
Gov
ernm
ents
lik
e M
unic
ipal
Bo
nds,
Borro
win
gs,
and
Dev
elop
men
t lev
y
LR
R
DA
G
AS
640
Perfo
rman
ce of
exist
ing l
ocal
Rev
iew
the
perf
orm
ance
of t
he
LR
1,
000
21
reve
nue s
ourc
es re
view
ed
exis
ting
loca
l rev
enue
sour
ces
and
reco
mm
end
rate
s whi
ch th
e LG
s wou
ld a
pply
for c
urre
nt a
nd
pote
ntia
l rev
enue
sour
ces
GA
S R
DA
Stra
tegi
c In
terv
entio
n O
utpu
ts
Act
iviti
es
Tim
elin
e R
esp.
C
entr
e E
stim
ated
C
ost i
n U
Shs
(mill
ion
Yr1
Y
r2
Yr3
Y
r4
Op
erat
ions
of LR
ECC
supp
orte
d O
rgan
ise
and
faci
litat
e op
erat
ions
of L
REC
C
LR
43
0
Loca
l rev
enue
da
taba
se/R
egist
ers f
or LG
s De
velo
ped
Supp
ort t
he d
evel
opm
ent o
f th
e lo
cal r
even
ue d
atab
ase/
R
egis
ters
in L
Gs
LR
72
0
Reg
iona
l m
eetin
gs
on
LR
mob
iliza
tion
and
gene
ratio
n he
ld
Con
duct
reg
iona
l m
eetin
gs
on
loca
l re
venu
e m
obili
zatio
n an
d ge
nera
tion
LR
57
0
Aw
aren
ess
on L
ocal
Rev
enue
En
hanc
emen
t cre
ated
C
ondu
ct
med
ia
cam
paig
ns
on
loca
l re
venu
e en
hanc
emen
t
LR
62
0
Stra
tegi
c In
terv
entio
n O
utpu
ts
Act
iviti
es
Tim
elin
e R
esp.
C
entr
e E
stim
ate
d C
ost
in U
Shs
(mill
ion
Yr1
Y
r2
Yr3
Y
r4
Stra
tegi
c O
bjec
tive
4: R
even
ues s
hari
ng fr
om N
atur
al R
esou
rces
K
RA
4: (
iv)
Rec
omm
enda
tions
for
shar
ing
reve
nue
from
Nat
ural
Res
ourc
es
Iden
tify
and
reco
mm
end
mea
sure
s fo
r re
aliz
atio
n of
M
easu
res
for
real
isat
ion
of
reve
nues
fr
om
natu
ral
Con
duct
Act
ion
rese
arch
in
econ
omic
ac
tiviti
es
in
the
RD
A
LR
60
0
22
reve
nues
fro
m
natu
ral
reso
urce
s re
sour
ces i
dent
ified
na
tura
l re
sour
ces
that
hav
e po
tent
ial
to
gene
rate
re
venu
es
for
loca
l go
vern
men
ts
GA
S
The
lega
l pr
ovis
ions
fo
r m
anag
emen
t of
ro
yalti
es
and
othe
r re
venu
es
from
na
tura
l re
sour
ces
revi
site
d an
d st
udie
d
30
0
Har
mon
ise
acce
ssib
ility
of
ro
yalty
re
venu
e by
lo
cal
gove
rnm
ents
21
0
Dev
elop
new
gui
delin
es f
or
the
man
agem
ent
roya
lties
fro
m n
atur
al r
esou
rces
for
st
akeh
olde
rs
26
0
Cre
ate
awar
enes
s on
sour
ces
and
bene
fits
from
na
tura
l re
sour
ces
for
loca
l go
vern
men
ts
45
0
Stra
tegi
c In
terv
entio
n O
utpu
ts
Act
iviti
es
Tim
elin
e R
esp.
E
stim
ate
23
Yr1
Y
r2
Yr3
Y
r4
Cen
tre
d C
ost
in U
Shs
(mill
ion
Stra
tegi
c O
bjec
tive
5: In
stitu
tiona
l Cap
acity
Bui
ldin
g of
the
Loc
al G
over
nmen
t Fin
ance
Com
mis
sion
.
KR
A 5
: Enh
ance
d in
stitu
tiona
l cap
acity
Stre
ngth
en
Com
mis
sion
m
embe
r’s c
apac
ity
Cap
acity
of
mem
bers
of
the
Com
mis
sion
stre
ngth
ened
St
reng
then
the
cap
acity
of
Com
mis
sion
m
embe
rs
in
area
s in
clud
ing
gove
rnan
ce,
M&
E,
advo
cacy
an
d lo
bbyi
ng,
netw
orki
ng,
polic
y an
alys
is,
fisca
l de
cent
ralis
atio
n an
d ex
posu
re
and
shar
ing
expe
rienc
e, e
tc.
AD
MIN
. H
R
690
Enha
nce
the
polic
y an
alys
is
and
rese
arch
func
tion
of th
e C
omm
issi
on
Polic
y an
alys
is f
unct
ion
of th
e C
omm
issi
on e
nhan
ced
Build
cap
acity
of
staf
f to
co
nduc
t re
sear
ch o
n is
sues
af
fect
ing
finan
cing
of L
Gs
AD
MIN
H
R
1,16
0
Dev
elop
fr
amew
ork
for
cond
uctin
g re
sear
ch
and
writ
ing
posi
tion
pape
rs o
n va
rious
iss
ues
affe
ctin
g LG
fin
anci
ng
RD
A
LR
G
AS
230
Dev
elop
an
d im
plem
ent
M&
E fr
amew
ork
on
impl
emen
tatio
n of
po
lices
co
ncer
ning
LG
fin
anci
ng
and
track
ing
finan
cing
of
de
cent
raliz
ed se
rvic
es
RD
A
GA
S L
R
300
24
St
rate
gic
Inte
rven
tion
Out
puts
A
ctiv
ities
T
imel
ine
Res
p.
Cen
tre
Est
imat
ed
Cos
t in
USh
s (m
illio
n
Yr1
Y
r2
Yr3
Y
r4
Iden
tify
new
po
licy
area
s fo
r re
sear
ch
R
DA
LR
G
AS
AD
MIN
C
omm
issi
on
350
Prod
uce
polic
y br
iefs
fro
m f
indi
ngs
of id
entif
ied
area
s of p
olic
y re
sear
ch
LR,
GA
S,
RD
A
314
Con
duct
po
licy
dial
ogue
an
d ou
treac
h di
scus
sion
s
LR
, G
AS,
R
DA
, A
DM
IN
380
Enha
nce
the
perfo
rman
ce
of th
e fis
cal d
ata
bank
Pe
rform
ance
of
th
e fis
cal
data
ba
nk
enha
nced
Dev
elop
mod
aliti
es o
f dat
a to
LG
FC
in L
Gs
RD
A
540
Col
lect
, val
idat
e, p
roce
ss a
nd a
naly
se
data
on
LG b
udge
ts
RD
A
600
Gen
erat
e st
atis
tical
repo
rts o
n fin
anci
ng o
f LG
s for
LG
FC a
nd
stak
ehol
ders
RD
A
400
Reg
ular
dat
a ve
rific
atio
n an
d va
lidat
ion
exer
cise
s in
LGs
cond
ucte
d
RD
A
360
Supp
ort t
o LG
s on
data
man
agem
ent
proc
esse
s pro
vide
d
R
DA
32
0
25
St
rate
gic
Inte
rven
tion
Out
puts
A
ctiv
ities
T
imel
ine
Res
p.
Cen
tre
Est
imat
ed
Cos
t in
USh
s (m
illio
n
Yr1
Y
r2
Yr3
Y
r4
A L
AN
-ena
bled
fisc
al d
ata
bank
that
ca
n be
acc
esse
d ce
ntra
lly w
ithin
the
C
omm
issi
on d
evel
oped
RD
A
AD
MIN
22
0
Ana
lyse
ap
prov
ed
LG
annu
al b
udge
ts
App
rove
d LG
an
nual
bu
dget
s ana
lyse
d C
olle
ct
LGs
annu
al
appr
oved
bu
dget
s
R
DA
50
Dat
a fr
om a
ppro
ved
LG
budg
ets
into
LG
BA
RS
capt
ured
Cap
ture
da
ta
from
ap
prov
ed
LG
budg
ets i
nto
LGBA
RS
RD
A
150
Ana
lysi
s of
da
ta
capt
ured
fr
om
annu
al
appr
oved
LG
bu
dget
s fo
r co
mpl
ianc
e w
ith
lega
l req
uire
men
ts d
one
Ana
lyse
dat
a ca
ptur
ed f
rom
ann
ual
appr
oved
LG
bud
gets
for c
ompl
ianc
e w
ith le
gal r
equi
rem
ent
RD
A
130
LG
spec
ific
budg
et
anal
ysis
re
ports
ge
nera
ted
Gen
erat
e LG
spec
ific
budg
et a
naly
sis
repo
rts
RD
A
55
Prod
uctio
n of
a
cons
olid
ated
an
alys
is
repo
rt on
app
rove
d LG
s bu
dget
s don
e
Prep
are
and
prod
uce
a co
nsol
idat
ed
anal
ysis
repo
rt
R
DA
15
0
Feed
back
to
LG
s on
fin
ding
s fro
m th
e an
alys
is
of L
Gs b
udge
ts pr
ovid
ed.
Prov
ide
feed
back
to
LGs
on f
indi
ngs
from
the
anal
ysis
of L
G B
udge
ts
RD
A
370
26
Stra
tegi
c In
terv
entio
n O
utpu
ts
Act
iviti
es
Tim
elin
e R
esp.
C
entr
e E
stim
ated
C
ost i
n U
Shs
(mill
ion
Yr1
Y
r2
Yr3
Y
r4
Attr
act,
deve
lop
and
reta
in
wel
l m
otiv
ated
an
d co
mpe
tent
staf
f
Wel
l-mot
ivat
ed
and
com
pete
nt
staf
f at
tract
ed,
deve
lope
d an
d re
tain
ed.
Indu
ct a
nd o
rient
new
mem
bers
of
the
Com
mis
sion
and
staf
f
H
R
AD
MIN
10
0
Staf
f w
elfa
re p
rogr
ams
deve
lope
d an
d im
plem
ente
d
Dev
elop
and
im
plem
ent
cond
uciv
e st
aff w
elfa
re p
rogr
ams
HR
A
DM
IN
285
Staf
f tra
inin
g fo
r im
prov
emen
t of
pe
rform
ance
con
duct
ed
Trai
n st
aff t
o im
prov
e pe
rform
ance
H
R
AD
MIN
65
0
Staf
f ca
paci
ty
in
entre
pren
eurs
hip
an
inno
vatio
n bu
ilt
Cap
acity
of
staf
f in
ent
repr
eneu
rshi
p an
d in
nova
tion
built
H
R
AD
MIN
35
0
Func
tiona
l re
cord
s m
anag
emen
t sy
stem
de
velo
ped
Dev
elop
fu
nctio
nal
reco
rds
man
agem
ent s
yste
ms
AD
MIN
75
Stre
ngth
en
plan
ning
, m
onito
ring
and
eval
uatio
n fu
nctio
n of
th
e C
omm
issi
on
The
func
tion
of
plan
ning
, m
onito
ring
and
eval
uatio
n st
reng
then
ed
Ann
ual
Wor
k pl
ans,
budg
ets
and
polic
y st
atem
ents
pre
pare
d
A
DM
IN
720
27
Stra
tegi
c In
terv
entio
n O
utpu
ts
Act
iviti
es
Tim
elin
e R
esp.
C
entr
e E
stim
ated
C
ost i
n U
Shs
(mill
ion
Yr1
Y
r2
Yr3
Y
r4
Ope
ratio
nal
man
ual
of
the
Com
mis
sion
revi
ewed
H
R
240
Reg
ular
pla
nnin
g fo
rum
s org
aniz
ed
AD
MI
N
320
Stre
ngth
en
the
Com
miss
ion’
s M
anag
emen
t In
form
atio
n Sy
stem
(MIS
)
Com
miss
ion’
s M
IS
stre
ngth
ened
Pu
rcha
se
new
co
mpu
ter
softw
are,
se
rver
s, la
ptop
s and
PC
s
M
IS
115
Enha
ncem
ent o
f the
reso
urce
s cen
tre
MIS
75
Web
site
rede
sign
ed a
nd w
eb in
trane
t de
velo
ped
MIS
95
Esta
blis
hmen
t of I
T se
curit
y au
dits
M
IS
125
Rev
iew
of I
CT
secu
rity
polic
y
M
IS
105
Impr
ove
the
corp
orat
e im
age
of th
e C
omm
issi
on
Cor
pora
te i
mag
e of
the
C
omm
issi
on im
prov
ed
Dev
elop
a c
omm
unic
atio
n st
rate
gy
50
D
evel
op a
cor
pora
te b
rand
ing
plan
150
Dev
elop
and
prin
t IEC
mat
eria
ls
32
0 D
evel
op a
serv
ice/
clie
nt c
harte
r
70
Stre
ngth
en
the
inte
rnal
sy
stem
s to
en
sure
ec
onom
y,
effic
ienc
y an
d ef
fect
iven
ess
of
the
Com
mis
sion
Inte
rnal
co
ntro
l m
anag
emen
t sy
stem
s im
prov
ed
Impr
ove
Inte
rnal
con
trol
Man
agem
ent s
yste
ms
17
9
Ris
k m
anag
emen
t po
licy
deve
lope
d
Dev
elop
risk
man
agem
ent p
olic
y
50
28
Stra
tegi
c In
terv
entio
n O
utpu
ts
Act
iviti
es
Tim
elin
e R
esp.
C
entr
e E
stim
ated
C
ost i
n U
Shs
(mill
ion
Yr1
Y
r2
Yr3
Y
r4
A
sset
reg
iste
r re
gula
rly
upda
ted
Reg
ular
ly u
pdat
e th
e as
set r
egis
ter
11
0
Syst
ems
perf
orm
ance
au
dits
con
duct
ed
Car
ry
out
inte
rnal
co
ntro
l pe
rform
ance
aud
it
155
29
3.0 Chap3.0 Chapter 3: Strategic Direction for the period FY2016/17 –
4.1 Introduction The chapter shows the total estimated cost of implementing the strategic plan for the period of 2017/18 t. 2020/21 financing years. It provides the estimated cost by strategic objectives. The total estimated total budget is UShs 25,028 billion. However, the total indicative planning total figure is UShs 21,386 billion will be from Government of Uganda making approximately 85.5% of the total budget plus UShs 2,854 billion (11.4%) from development partner (UNCDF) under the Development Initiative for Norther Uganda (DINU) program which then gives an estimated deficit of approximately UShs 0.788 (3.15%) in the funding of the strategic plan. The tables below therefore shows the estimated total budget, sources of funding for the indicative funding and the deficit.
Table 5: Estimated cost per Strategic Objective of the Strategic Plan Strategic Objective 2017/18 2018/19 2019/20 2020/21 Total Allocation of the National Budget to LGs
990
1,160
1,320
1,410
4,880
Equitable Resource allocation among Local Governments
460
760
640
750
2,610
Local Revenue Enhancement 660
1,280
1,180
1,460
4,580
Revenues from Natural Resources -
620
600
600
1,820
Institutional Capacity building of the Local Government Finance Commission
2,185
2,975
3,034
2,944
11,138
Total amount (billions) 4,295
6,795
6,774
7,164
25,028
Table 6: Indicative available sources of funding for the strategic plan Source Amount (UShs billions) Contribution (% of the total) Government of Uganda (GoU) 21,386
85.5%
Donor (UNCDF) 2,854 11.4% Total indicative available funding 24,240 96.9%
Table 7: Deficit in the funding for complete implementation of the Strategic Plan
Funding Amount (UShs billion) Percentage Total estimated implementation cost 25,028 100% Total indicative amount available 24,240 96.9% Funding Gap 0.788 3.1%
Chapter Four: Financing of the Strategic Plan
30
4.2 Addressing the Funding Gap Past experience has shown that inadequate financing remains a primary constraint limiting the implementation of the LGFC service delivery action areas. Factors external to the LGFC such as performance of the national economy, macroeconomic policies, and size of the resource envelope will determine the magnitude of Government funding of the funding gap. Closing the funding gap will require examining internally ways of maximizing efficiency as well as mobilizing additional resources within the prevailing context of macroeconomic considerations and from development partners.
The only financing mechanism which has proved to be effective at raising large sums of resources which is also efficient in raising and allocating funds has been the GoU budget. Therefore it remains the position of the LGFC that the GoU budget should be the primary mechanism used to close the financing gap. It will therefore be the utmost priority of the LGFC to lobby for additional budget required to bridge the funding gap. Other public funding mechanisms like project funding will also be explored to determine efficiency implications of such projects.
31
5.1 Introduction The strategic Plan will be implemented following the structure of the Local Government Finance Commission that clearly assigns roles and responsibilities with the two directorates under leadership of the Commission Secretary and with the approval of the members of the Commission. Specifically, the Chairperson of the Commission, the Vice Chairperson and the other five part-time members will spearhead the overall implementation of the Strategic Plan under the coordination of the Commission Secretary who will be assisted by the Director Revenue and Research and Director Finance and Administration. The key stakeholders in the implementation of the Plan will include the MDAs, the development partners, the LGs, Private sector and other partners especially within the decentralisation fraternity.
5.2 Implementation Roles and Responsibilities The Commission is cognisant that sustainable financing of Local Government is critical in the achievement of the intended results of the second National Development Plan and the Sustainable Development Goals (SDGs). In line with the Local Government Finance Commission Act (2003), the Strategic Plan will be seek to fulfil this mandate. In the course of implementing this Strategic Plan, the Commission shall execute its functions towards sustainable financing through provision of evidence based and credible advice to Government. The Commission Secretary shall be accountable to the Commission that is supervised by the Minister to ensure effective implementation of the Strategic Plan. The Director Revenue and Research shall be responsible for the technical work and supervision of the heads of departments (Grants Advisory Services, Local Revenues, and Research and Data) to ensure planned outputs are effectively and efficiently achieved. The Director Finance and Administration shall be responsible for administrative and financial matters and supervise all the respective sections including Human Resources, Planning, Public Relations, Finance, Procurements, and ICT, to ensure systems, processes and logistical services function well. The Internal Audit Unit shall ensure value for money and shall report to the Commission supervised by the Commission Secretary. Technical committees and taskforce shall be formed to support the effective delivery of planned outputs that are of sectoral nature such as the annual sector negotiations, action research and policy dialogue in a participatory manner.
Chapter Five: Implementing Strategy
32
5.3 LGFC ORGANISATIONAL STRUCTURE AS AT 30th JUNE 1018 The approved establishment of the LGFC is 64 positions out of which 40 are filled and 24 are vacant.
Table 8: Summary of Staffing Position and Grades Approved Post Grade positions Filled Vacant
Commission Chairperson LGF-S1 1 1 0 Vice Chairperson LGF-S2 1 1 0 Commission Secretary LGF1 1 1 0 Director Finance and Administration LGF2U 1 1 0 Director Revenue and Research LGF2L 1 1 0 Chief Financial Analyst LGF3 1 0 1 Manager Human Resource and Administration LGF3 1 0 1 Principal Financial Analyst LGF4 2 2 0 Principal Data Analyst LGF4 1 1 0 Principal Human Resource Officer LGF4 1 1 0 Principal Accountant LGF4 1 1 0 Senior Financial Analyst LGF5 6 3 3 Senior Procurement Officer LGF5 1 1 0 Senior Internal Auditor LGF5 1 1 0 Senior Public Relations Officer LGF5 1 0 1 Senior Research Officer LGF5 1 0 1 Senior Data Analyst LGF5 1 1 0 Senior Planner LGF5 1 1 0 Senior Information Scientist LGF5 1 1 0 Senior Personal Secretary LGF6 3 1 2 Financial Analyst LGF6 6 2 4 Data Entry Officers LGF6 2 0 2 Administrative Officer LGF6 1 1 0 Systems Administrator LGF6 1 0 1 Librarian LGF6 1 1 0 Front Desk Officer LGF6 1 1 0 Accountant LGF6 1 1 0 Planner LGF6 1 1 0 Procurement Officer LGF6 1 1 0 Personal Secretary LGF7 2 0 2 Inventory Management Officer LGF7 1 1 0 Senior Accounts Assistant LGF7 1 1 0 Assistant Records Officer LGF7 1 0 1 Stenographer Secretary LGF8 4 0 4 Driver LGF8 9 9 0 Officer Attendant LGF9 3 3 0 Total Establishment 64 40 24
33
5.4 Success Factors and Assumptions The Commission takes in consideration the following assumptions as success factors that will enable effective and efficient implementation of the strategic Plan:
a) Members of the Commission are afforded opportunity to meet and advice the President
b) There is enabling law guiding allocations c) The number of LGs and MUCs does not substantially increase d) The staff in post and those that will be recruited, will be committed to their work e) Stakeholders are accessible and effectively respond to issues discussed f) Technical staff are able to identify and conduct research and come up with
evidence based policy recommendations g) Sectors managing conditional grants are willing to implement agreed upon
positions during negotiations h) Government will commit to implement all relevant recommendations provided on
the share of resources between the centre and LGs i) LGFC is able to attract, retain and competent staff j) LGFC internal operational systems encourage increased staff productivity
34
6.1 Introduction The members of the Commission shall primarily be responsible for monitoring the implementation of the Strategic Plan. The day to day monitoring and evaluation function shall be shall be executed by the Planning Unit under the office of Finance and Administration Director and report to the Commission Secretary. Therefore, chapter six show how the status of implementation of the Plan will monitored and evaluation against achievement of the desired results. This will call for the following action points:
a) Tracking the timeliness of planned targets b) Tracking progress on planned outputs and activities c) Determining that anticipated funding is on track and sufficient to deliver on what was
planned d) Assessing whether systems, structure, financial resources, human resources and
internal operations are propelling the institution towards achieving the intended objectives of the strategic plan.
e) Drawing lessons learnt in the implementation of the strategic plan and imparting learning for better results
6.2 Monitoring and Evaluation Framework Monitoring of the implementation of the Strategic Plan will constitute the following activities:
a) Regular Commission meetings b) Monthly top management meetings c) Monthly Senior management meeting d) Monthly technical meetings e) Quarterly performance reviews f) Annual institutional performance reviews
Evaluation will consist of:
a) Half year assessments b) Mid-term review after two years of implementation c) End of Plan evaluation
Chapter six: Monitoring and Evaluation Framework
35
6.3 Monitoring and Evaluation Processes Table 9 below provides what will be monitored and evaluated in terms of Strategic objectives, KRA, outputs, and activities. It provides the performance indicators that shall be tracked.
Tabl
e 9:
M&
E Re
sult
s Fr
amew
ork
for t
he S
trat
egic
Pla
n 20
17/1
8 –
2020
/21
Stra
tegi
c ob
ject
ive
Key
Res
ult A
rea
Key
Per
form
ance
ind
icat
or
Tar
gets
20
17/1
8 20
18/1
9 20
19/2
0 20
20/2
1
1. A
lloca
tion
of th
e N
atio
nal
Bud
get t
o L
Gs
Esta
blis
hed
partn
ersh
ips t
hat
prom
ote
equi
ty, t
rans
pare
ncy
and
fairn
ess i
n th
e re
sour
ce
allo
catio
ns fo
r LG
s
% o
f tot
al d
irect
LG
s fun
ding
(g
rant
s) c
ompa
red
to N
atio
nal
Budg
et
12.7
%
15%
22
.5%
30
%
% o
f UC
G c
ompa
red
to to
tal
trans
fers
3.
9%
5.9%
10
.9%
15
.9%
% o
f DD
EG c
ompa
red
to to
tal
trans
fers
8.
25%
10
.25%
22
.25%
32
.25%
Stra
tegi
c In
terv
entio
n O
utpu
ts
Out
put i
ndic
ator
s T
arge
ts
2017
/18
2018
/19
2019
/20
2020
/21
Prov
ide
evid
ence
-bas
ed a
dvic
e no
te
on th
e na
tiona
l bud
get t
o th
e Pr
esid
ent
Evid
ence
bas
ed a
dvis
ory
note
to
the
Pres
iden
t on
bud
get
allo
catio
n de
velo
ped
and
subm
itted
Num
ber o
f adv
isor
y no
te o
n na
tiona
l bud
get a
lloca
tion
deve
lope
d an
d su
bmitt
ed to
the
Pres
iden
t
1 1
1 1
Lobb
y an
d ad
voca
cy m
eetin
g w
ith
key
stak
ehol
ders
(CSO
s, m
edia
, D
evel
opm
ent p
artn
ers,
sect
ors,
and
LG a
ssoc
iatio
ns)
Lobb
ying
and
adv
ocac
y m
eetin
g w
ith k
ey
stak
ehol
ders
(CSO
s, m
edia
, D
evel
opm
ent p
artn
ers)
hel
d
Num
ber o
f lob
byin
g an
d ad
voca
cy m
eetin
gs h
eld
2 2
2 2
Eval
uate
the
impa
ct o
f gra
nts
trans
ferr
ed to
LG
s on
serv
ice
deliv
ery
Eval
uatio
n of
the
impa
ct o
f gr
ants
on
serv
ice
deliv
ery
cond
ucte
d
Num
ber o
f im
pact
eva
luat
ion
repo
rts o
n th
e im
pact
of g
rant
s on
serv
ice
deliv
ery
1 2
2 2
Faci
litat
ed a
nnua
l sec
tor
nego
tiatio
ns o
n co
nditi
onal
gra
nts
betw
een
LGs a
nd m
inis
tries
Neg
otia
tions
on
cond
ition
al
gran
ts b
etw
een
LGs a
nd
sect
or m
inis
tries
org
anis
ed
and
faci
litat
ed
Num
ber o
f si
gned
agr
eem
ents
on
cond
ition
al g
rant
s bet
wee
n th
e pa
rties
dis
sem
inat
ed a
nd
impl
emen
ted
7 7
7 7
Num
ber o
f mid
term
eva
luat
ion
1 1
1 1
37
repo
rts o
n th
e st
atus
of
impl
emen
ting
the
agre
ed p
ositi
ons
betw
een
the
two
parti
es
Num
ber o
f eva
luat
ion
repo
rts o
n th
e ef
fect
iven
ess o
f agr
eed
posi
tions
on
serv
ice
deliv
ery
in
LGs.
1 1
1 1
Num
ber o
f pol
icy
brie
fs o
n an
nual
se
ctor
neg
otia
tions
on
cond
ition
al
gran
ts
1 1
1 1
Stra
tegi
c O
bjec
tive
Key
Res
ult A
rea
Key
Per
form
ance
Indi
cato
r T
arge
t 20
17/1
8 20
18/1
9 20
19/2
0 20
20/2
1
2. E
quita
ble
finan
cial
re
sour
ce a
lloca
tion
amon
g L
Gs
Mec
hani
sms f
or e
quita
ble
dist
ribut
ion
of fi
nanc
ial
reso
urce
s am
ong
LGs
Red
uced
gap
bet
wee
n hi
ghes
t and
lo
wes
t per
cap
ita re
cipi
ent o
f fin
anci
al re
sour
ces
Num
ber o
f act
ion
rese
arch
on
rele
vant
nat
iona
l pol
icy
issu
es
carri
ed o
ut
Stra
tegi
c In
terv
entio
ns
Out
put
Out
put I
ndic
ator
T
arge
ts
2017
/18
2018
/19
2019
/20
2020
/21
Rev
iew
gra
nts a
lloca
tion
form
ula
to
mak
e th
em re
spon
sive
ND
P II
Stra
tegi
c O
bjec
tives
and
to se
ctor
po
licie
s
Gra
nts a
lloca
tion
form
ula
for
allo
catio
n to
mak
e th
em m
ore
resp
onsi
ve to
sect
or p
olic
ies
revi
ewed
Num
ber o
f sec
tor g
rant
s rev
iew
ed
and
appl
ied
1 1
1 1
Supp
ort L
G T
PCs a
nd B
udge
t Des
ks
with
skill
s on
appl
icat
ion
of re
vise
d gr
ants
allo
catio
n fo
rmul
ae
The s
kills
and c
apac
ities
of
the L
G TP
Cs an
d Bud
get
Desk
s bui
lt on
appl
icatio
n of
new
or re
vise
d gr
ants
all
ocat
ion
form
ulae
.
Num
ber o
f rep
orts
on
revi
ewed
gr
ants
allo
catio
n fo
rmul
a 1
1 1
1
38
Car
ry o
ut re
sear
ch o
n in
ter-
LG
fund
ing
and
effe
ctiv
e se
rvic
e de
liver
y
Res
earc
h on
inte
r-LG
fund
ing
and
effe
ctiv
e se
rvic
e de
liver
y co
nduc
ted
Num
ber o
f res
earc
h re
ports
on
inte
r-LG
fund
ing
and
effe
ctiv
e se
rvic
e de
liver
y
Build
Par
tner
ship
s with
oth
er
stak
ehol
ders
to p
rom
ote
and
advo
cate
fo
r equ
ity, t
rans
pare
ncy
and
fairn
ess
in th
e re
sour
ce a
lloca
tions
for
loca
l gov
ernm
ents
Partn
ersh
ip o
n pr
omot
ing
equi
ty, t
rans
pare
ncy
and
fairn
ess i
n al
loca
tion
of
gran
ts b
uilt
Num
ber o
f con
sens
ually
agr
eed
initi
ativ
es
7 7
7 7
Esta
blis
h m
echa
nism
s to
stre
ngth
en
the
polic
y, p
lann
ing,
coo
rdin
atio
n,
mon
itorin
g an
d ev
alua
tion
fram
ewor
k fo
r Loc
al G
over
nmen
t Fi
nanc
ing
Mon
itorin
g an
d ev
alua
tion
fram
ewor
k fo
r LG
fina
ncin
g de
velo
ped.
Num
ber o
f reg
ular
revi
ews a
nd
mon
itorin
g ca
rried
out
1
1 1
1
Eval
uate
LG
fund
ing
on c
limat
e ch
ange
LG
fund
ing
on c
limat
e ch
ange
eva
luat
ed a
nd
diss
emin
ated
Num
ber o
f eva
luat
ion
repo
rts
Stra
tegi
c O
bjec
tive
Key
Res
ult A
rea
Key
Per
form
ance
Indi
cato
r T
arge
t 20
17/1
8 20
18/1
9 20
19/2
0 20
20/2
1
3. L
ocal
rev
enue
en
hanc
emen
t En
hanc
ed lo
cal r
even
ue
perfo
rman
ce
% c
hang
e in
loca
l rev
enue
pe
rform
ance
20
%
35%
37
%
40%
Num
ber o
f stra
tegi
es fo
r loc
al
reve
nue
enha
ncem
ent
4 4
4 4
Num
ber o
f sup
porte
d LG
s im
plem
entin
g en
hanc
emen
t st
rate
gies
Stra
tegi
c In
terv
entio
ns
Out
put
Out
put I
ndic
ator
T
arge
t 20
17/1
8 20
18/1
9 20
19/2
0 20
20/2
1 C
ondu
ct re
sear
ch o
n th
e re
venu
e R
esea
rch
on th
e re
venu
e N
umbe
r of r
epor
ts o
n re
venu
e
1
1
39
pote
ntia
l for
LST
and
LG
HT
pote
ntia
l for
LST
and
LG
HT
cond
ucte
d po
tent
ial
Con
duct
rese
arch
on
othe
r pos
sibl
e fin
anci
ng m
echa
nism
for L
Gs
Res
earc
h on
oth
er p
ossi
ble
finan
cing
mec
hani
sm fo
r LG
s co
nduc
ted
Num
ber o
f rep
orts
on
poss
ible
fin
anci
ng m
echa
nism
for L
Gs
1 1
Rev
iew
and
supp
ort t
he
impl
emen
tatio
n gu
idel
ines
for L
R
mob
ilisa
tion
and
gene
ratio
n i.e
. na
tura
l res
ourc
es li
ke ro
yalti
es, O
il,
fore
sts,
sand
ext
ract
ion,
com
mer
cial
fa
rmer
s, pr
oper
ty ra
tes,
mar
ket d
ues
and
park
ing
fees
.
Impl
emen
tatio
n gu
idel
ines
fo
r LR
mob
ilisa
tion
and
gene
ratio
n i.e
. nat
ural
re
sour
ces l
ike
roya
lties
, Oil,
fo
rest
s, sa
nd e
xtra
ctio
n,
com
mer
cial
farm
ers,
prop
erty
ra
tes,
mar
ket d
ues a
nd
park
ing
fees
revi
ewed
and
su
ppor
ted.
Num
ber o
f gui
delin
es fo
r LR
m
obili
satio
n an
d ge
nera
tion
revi
ewed
and
supp
orte
d.
2
2 2
Coo
rdin
ate
and
supp
ort o
pera
tions
of
LREC
C
Act
iviti
es o
f LR
ECC
su
ppor
ted
Num
ber o
f coo
rdin
atio
n op
erat
ions
coo
rdin
ated
and
su
ppor
ted
2 2
2 2
Dev
elop
LR
dat
abas
e m
anag
emen
t sy
stem
for L
Gs
LR d
atab
ase
man
agem
ent
syst
em fo
r LG
s dev
elop
ed
Num
ber o
f LG
s with
func
tiona
l LR
dat
abas
ed sy
stem
60
60
60
60
Coo
rdin
ate
and
faci
litat
e re
gion
al
mee
tings
on
LR m
obili
satio
n an
d ge
nera
tion
Reg
iona
l mee
tings
on
LR
mob
ilisa
tion
and
gene
ratio
n co
ordi
nate
d an
d fa
cilit
ated
Num
ber o
f reg
iona
l mee
ting
on
LR m
obili
satio
n an
d ge
nera
tion
coor
dina
ted
and
faci
litat
ed
2 2
2 2
Con
duct
and
faci
litat
e aw
aren
ess
even
ts o
n LR
enh
ance
men
t A
war
enes
s on
LR
enha
ncem
ent e
vent
s co
nduc
ted
and
faci
litat
ed
Num
ber o
f aw
aren
ess e
vent
s co
nduc
ted
and
faci
litat
ed
2
2 2
Prov
ided
supp
ort t
he im
plem
enta
tion
of re
view
ed le
gal f
ram
ewor
k af
fect
ing
LR p
erfo
rman
ce
Supp
ort t
he im
plem
enta
tion
of re
view
ed le
gal f
ram
ewor
k af
fect
ing
LR p
erfo
rman
ce
Num
ber o
f rev
iew
ed le
gal
fram
ewor
k af
fect
ing
LR
perfo
rman
ce su
ppor
ted
and
2 2
2 2
40
prov
ided
im
plem
ente
d St
rate
gic
Obj
ectiv
e K
ey R
esul
t Are
a K
ey P
erfo
rman
ce In
dica
tor
Tar
get
2017
/18
2018
/19
2019
/20
2020
/21
4.
Rev
enue
s fro
m N
atur
al
Res
ourc
es
Shar
e of
reve
nue
to L
Gs f
rom
N
atur
al re
sour
ces
Prop
ortio
n of
fund
s rec
eive
d by
LG
s fro
m n
atur
al re
sour
ces
Fram
ewor
k fo
r acc
essi
ng a
nd
man
agem
ent o
f roy
altie
s in
plac
e
Gui
delin
es o
n th
e m
anag
emen
t of
roya
lties
Num
ber o
f rev
iew
ed le
gal
prov
isio
ns o
n th
e sh
arin
g of
re
venu
e fro
m n
atur
al re
sour
ces
Leve
l of a
war
enes
s on
sour
ces
and
ben
efits
on
natu
ral r
esou
rces
in
LG
s
Stra
tegi
c In
terv
entio
ns
Out
put
Out
put I
ndic
ator
T
arge
t 20
17/1
8 20
18/1
9 20
19/2
0 20
20/2
1 Id
entif
y an
d co
nduc
t act
ion
rese
arch
on
eco
nom
ic a
ctiv
ities
in th
e
natio
nal r
esou
rces
that
hav
e po
tent
ial
to g
ener
ate
reve
nue
for L
Gs
Act
ion
rese
arch
on
iden
tifie
d ec
onom
ic a
ctiv
ities
in th
e na
tura
l res
ourc
es th
at h
ave
pote
ntia
l to
gene
rate
reve
nue
for L
Gs c
ondu
cted
Num
ber o
f re
ports
on
actio
n re
sear
ch c
ondu
cted
2 2
2
Num
ber o
f pol
icy
brie
fs
deve
lope
d an
d su
bmitt
ed to
re
leva
nt a
utho
ritie
s
2
2 2
Und
erta
ke a
n an
alys
is o
f th
e le
gal
prov
isio
ns fo
r man
agem
ent o
f ro
yalti
es a
nd o
ther
reve
nues
from
na
tura
l res
ourc
es
Ana
lysi
s of t
he le
gal
prov
isio
ns fo
r man
agem
ent o
f ro
yalti
es a
nd o
ther
reve
nues
fro
m n
atur
al re
sour
ces c
arrie
d ou
t and
doc
umen
ted
Polic
y br
ief o
n ga
ps in
the
lega
l pr
ovis
ions
and
dec
isio
ns ta
ken
by
rele
vant
aut
horit
ies
41
Har
mon
ize
acce
ssib
ility
and
m
anag
emen
t of r
oyal
ties b
y LG
s Fr
amew
ork
for a
cces
sibi
lity
and
man
agem
ent o
f roy
altie
s de
velo
ped
Fram
ewor
k fo
r acc
essi
bilit
y an
d m
anag
emen
t of r
oyal
ties a
nd
deci
sion
s tak
en.
Dev
elop
new
gui
delin
es fo
r the
m
anag
emen
t of r
oyal
ties f
rom
na
tura
l res
ourc
es fo
r sta
keho
lder
s
New
gui
delin
es fo
r the
m
anag
emen
t of r
oyal
ties f
rom
na
tura
l res
ourc
es fo
r st
akeh
olde
rs d
evel
oped
Num
ber o
f gui
delin
es d
evel
oped
on
man
agem
ent o
f roy
altie
s and
de
cisi
ons t
aken
1
1 1
Dev
elop
pro
posa
ls fo
r rev
iew
of
rele
vant
law
s on
the
shar
ing
of
reve
nue
from
nat
ural
reso
urce
s
Prop
osal
s for
revi
ew o
f re
leva
nt la
ws o
n th
e sh
arin
g of
reve
nue
from
nat
ural
re
sour
ces d
evel
oped
Num
ber o
f dev
elop
ed p
ropo
sals
fo
r rev
iew
of r
elev
ant l
aws o
n th
e sh
arin
g of
reve
nue
from
nat
ural
re
sour
ces a
nd su
bmitt
ed
2
2 2
Car
ry o
ut a
war
enes
s act
iviti
es o
n so
urce
s and
ben
efits
from
nat
ural
re
sour
ces f
or L
Gs
Aw
aren
ess a
ctiv
ities
on
sour
ces a
nd b
enef
its fr
om
natu
ral r
esou
rces
for L
Gs
carri
ed o
ut
Stra
tegi
c O
bjec
tive
Key
Res
ult A
rea
Key
Per
form
ance
Indi
cato
r T
arge
t 20
17/1
8 20
18/1
9 20
19/2
0 20
20/2
1 5.
In
stitu
tiona
l cap
acity
bu
ildin
g of
the
LG
FC
LGFC
eff
ectiv
ely
deliv
er o
n its
man
date
N
umbe
r of
evi
denc
e-ba
sed
polic
y br
ief
to
Gov
ernm
ent
on
sust
aina
bilit
y of
LG
fin
anci
ng
subm
itted
and
ado
pted
4 4
4 4
Com
pete
nt a
nd h
ighl
y m
otiv
ated
staf
f Pr
opor
tion
of st
aff a
ppra
ised
as
com
pete
nt a
nd m
otiv
ated
10
0%
100%
10
0%
100%
Syst
ems t
hat s
uppo
rt op
erat
ions
of L
GFC
A
ppro
ved
and
func
tiona
l sys
tem
s in
pla
ce
100%
10
0%
100%
10
0%
Stru
ctur
es th
at su
ppor
t op
erat
ions
of t
he C
omm
issi
on
App
rove
d an
d ad
opte
d st
ruct
ures
in
pla
ce
60%
65
%
70%
75
%
Prof
essi
onal
dev
elop
men
t of
Prop
ortio
n of
tech
nica
l sta
ff 70
%
80%
90
%
100%
42
staf
f su
ppor
ted
for p
rofe
ssio
nal
deve
lopm
ent
Enha
nced
and
mai
ntai
ned
fisca
l dat
a ba
nk
Dat
a ga
ps in
the
fisca
l dat
a ba
nk
redu
ced
50%
60
%
70%
80
%
App
rove
d an
nual
LG
bud
gets
an
alys
ed
Prop
ortio
n of
LG
s bud
gets
an
alys
ed
100%
10
0%
100%
10
0%
Act
ion
rese
arch
on
finan
cing
of
LG
s con
duct
ed
Dem
and-
driv
en a
ctio
n re
sear
ch
area
s ide
ntifi
ed o
n fin
anci
ng o
f LG
s
2 2
2 2
Stra
tegi
c In
terv
entio
ns
Out
put
Out
put I
ndic
ator
T
arge
t 20
17/1
8 20
18/1
9 20
19/2
0 20
20/2
1 St
reng
then
the
capa
city
of C
omm
issi
on
mem
bers
in a
reas
such
as G
over
nanc
e,
M&
E, a
dvoc
acy
and
lobb
ying
, fin
anci
al m
anag
emen
t, po
licy
an
alys
is, f
isca
l dec
entra
lisat
ion
Cap
acity
of m
embe
rs o
f the
C
omm
issi
on st
reng
then
ed
Num
ber o
f cap
acity
bui
ldin
g se
ssio
ns
for m
embe
rs o
f the
Com
mis
sion
2 2
2
Stra
tegi
c In
terv
entio
ns
Out
put
Out
put I
ndic
ator
T
arge
t 20
17/1
8 20
18/1
9 20
19/2
0 20
20/2
1 C
ondu
ct fo
rum
s for
dev
elop
ing
mod
aliti
es o
f dat
a to
LG
FC in
LG
s Fo
rum
s for
dev
elop
ing
mod
aliti
es o
f dat
a to
LG
FC in
LG
s con
duct
ed
Num
ber o
f for
ums f
or d
evel
opin
g m
odal
ities
of d
ata
cond
ucte
d 40
40
40
40
Col
lect
, pro
cess
and
ana
lyse
dat
a fro
m L
Gs f
inal
acc
ount
s and
rele
ases
D
ata
from
LG
s fin
al a
ccou
nts
and
rele
ases
col
lect
ed,
proc
esse
d an
d an
alys
ed
Num
ber o
f ana
lysi
s rep
orts
1 1
1 1
Ana
lyse
qua
rterly
and
ann
ual c
entra
l go
vern
men
t rel
ease
s Q
uarte
rly a
nd a
nnua
l cen
tral
gove
rnm
ent r
elea
ses a
naly
sed
Num
ber o
f ana
lysi
s rep
orts
1
1 1
1
Con
duct
regu
lar d
ata
verif
icat
ion
and
valid
atio
n ex
erci
ses i
n LG
s R
egul
ar d
ata
verif
icat
ion
and
valid
atio
n ex
erci
ses i
n LG
s N
umbe
r of r
egul
ar d
ata
verif
icat
ion
and
valid
atio
n 60
60
60
60
43
cond
ucte
d ex
erci
ses i
n LG
s con
duct
ed
Prov
ide
supp
ort t
o LG
s on
data
m
anag
emen
t pro
cess
es
Supp
ort t
o LG
s on
data
m
anag
emen
t pro
cess
es
prov
ided
Num
ber o
f LG
s sup
porte
d on
dat
a m
anag
emen
t pro
cess
es
60
60
60
60
Dev
elop
a L
AN
-ena
bled
fisc
al d
ata
bank
that
can
be
acce
ssed
cen
trally
w
ithin
the
Com
mis
sion
A L
AN
-ena
bled
fisc
al d
ata
bank
that
can
be
acce
ssed
ce
ntra
lly w
ithin
the
Com
mis
sion
dev
elop
ed
A fu
nctio
nal L
AN
-ena
bled
fisc
al
data
ban
k ce
ntra
lly a
cces
sibl
e w
ithin
the
Com
mis
sion
in p
lace
Col
lect
ann
ual a
ppro
ved
budg
ets
App
rove
d an
nual
bud
gets
co
llect
ed a
nd a
naly
sed
Num
ber o
f app
rove
d an
nual
bu
dget
s col
lect
ed a
nd a
naly
sed
100%
10
0%
100%
10
0%
Cap
ture
dat
a fr
om a
ppro
ved
LGs
budg
ets i
nto
LGB
AR
S D
ata
from
app
rove
d LG
s bu
dget
s cap
ture
d in
to L
GBA
RS
Num
ber o
f app
rove
d LG
s bud
gets
ca
ptur
ed in
to L
GB
AR
S 10
0%
100%
10
0%
100%
Prod
uce
a co
nsol
idat
ed a
naly
sis
repo
rt
A c
onso
lidat
ed a
naly
sis
repo
rt pr
oduc
ed
Num
ber o
f con
solid
ated
ana
lysi
s re
ports
pro
duce
d an
d di
scus
sed
1 1
1 1
Prov
ide
feed
back
to L
Gs o
n fin
ding
s fro
m a
naly
sis o
f app
rove
d LG
s bu
dget
s
Feed
back
to L
Gs o
n fin
ding
s fro
m a
naly
sis o
f app
rove
d LG
s bud
gets
pro
vide
d
Num
ber o
f LG
s pro
vide
d w
ith
feed
back
10
0%
100%
10
0%
100%
Stra
tegi
c In
terv
entio
ns
Out
put
Out
put I
ndic
ator
T
arge
t 20
17/1
8 20
18/1
9 20
19/2
0 20
20/2
1 In
duct
and
orie
nt n
ew m
embe
rs o
f th
e C
omm
issi
on
New
mem
bers
of t
he
Com
mis
sion
indu
cted
and
or
ient
ed
Num
ber o
f new
mem
bers
of t
he
Com
mis
sion
indu
cted
and
or
ient
ed
7
Dev
elop
and
impl
emen
t con
duci
ve
staf
f wel
fare
pro
gram
s C
ondu
cive
staf
f wel
fare
pr
ogra
ms d
evel
oped
and
im
plem
ente
d
Num
ber o
f con
duci
ve st
aff
wel
fare
pro
gram
s dev
elop
ed a
nd
impl
emen
ted
Trai
n st
aff i
n pe
rform
ance
im
prov
emen
t St
aff t
rain
ing
in p
erfo
rman
ce
impr
ovem
ent c
ondu
cted
N
umbe
r of s
taff
trai
ned
in
perfo
rman
ce im
prov
emen
t 10
0%
100%
10
0%
100%
44
Build
the
capa
city
of s
taff
in
entre
pren
eurs
hip
and
inno
vatio
n C
apac
ity o
f sta
ff in
en
trepr
eneu
rshi
p an
d in
nova
tion
built
Num
ber o
f sta
ff c
apac
ity b
uilt
in
entre
pren
eurs
hip
and
inno
vatio
n
100%
10
0%
100%
10
0%
Dev
elop
func
tiona
l rec
ords
man
agem
ent
syst
ems
Func
tiona
l rec
ords
man
agem
ent
syst
ems d
evel
oped
Fu
nctio
nal r
ecor
ds m
anag
emen
t sy
stem
s in
plac
e
Stra
tegi
c In
terv
entio
ns
Out
put
Out
put I
ndic
ator
T
arge
t 20
17/1
8 20
18/1
9 20
19/2
0 20
20/2
1 Bu
ild c
apac
ity o
f te
chni
cal
staf
f to
co
nduc
t res
earc
h on
issu
es a
ffect
ing
finan
cing
of L
Gs
Tech
nica
l sta
ff ca
paci
ty to
co
nduc
t res
earc
h on
issu
es
affe
ctin
g fin
anci
ng o
f LG
s bu
ilt
Num
ber o
f tec
hnic
al st
aff w
ith
capa
city
to c
ondu
ct re
sear
ch o
n is
sues
affe
ctin
g fin
anci
ng o
f LG
s
100%
10
0%
100%
10
0%
Dev
elop
fra
mew
ork
for
cond
uctin
g re
sear
ch a
nd w
ritin
g po
sitio
n pa
pers
on
va
rious
is
sues
af
fect
ing
LG
finan
cing
A fr
amew
ork
for c
ondu
ctin
g re
sear
ch a
nd w
ritin
g po
sitio
n pa
pers
on
vario
us is
sues
af
fect
ing
finan
cing
of L
Gs
deve
lope
d
A fr
amew
ork
for c
ondu
ctin
g re
sear
ch a
nd w
ritin
g po
sitio
n pa
pers
on
vario
us is
sues
in p
lace
Dev
elop
an
d im
plem
ent
M&
E fra
mew
ork
on
impl
emen
tatio
n of
po
lices
con
cern
ing
LG fi
nanc
ing
and
track
ing
finan
cing
of
dece
ntra
lized
se
rvic
es
M&
E fr
amew
ork
on
impl
emen
tatio
n of
pol
icie
s co
ncer
ning
LG
fina
ncin
g an
d tra
ckin
g fin
anci
ng o
f de
cent
ralis
ed se
rvic
es
deve
lope
d
M&
E fr
amew
ork
in p
lace
Iden
tify
new
po
licy
area
s fo
r re
sear
ch
New
pol
icy
area
s for
rese
arch
id
entif
ied
Num
ber o
f new
pol
icy
rese
arch
ar
eas i
dent
ified
1
2 2
2
Dev
elop
pol
icy
brie
fs fr
om st
udie
s Po
licy
brie
fs fr
om st
udie
s pr
oduc
ed
Num
ber p
olic
y br
iefs
pro
duce
d 1
2 2
2
Con
duct
po
licy
dial
ogue
an
d ou
treac
hes
Polic
y di
alog
ue a
nd
outre
ache
s con
duct
ed
Num
ber o
f pol
icy
dial
ogue
and
ou
treac
hes c
ondu
cted
1
2 2
2
45
St
rate
gic
Inte
rven
tions
O
utpu
t O
utpu
t Ind
icat
or
Tar
get
2017
/18
2018
/19
2019
/20
2020
/21
Prep
are
annu
al w
ork
plan
s A
nnua
l wor
k pl
ans p
repa
red
Num
ber o
f ann
ual w
ork
plan
s pr
epar
ed
1 1
1 1
Prep
are
min
iste
rial p
olic
y st
atem
ents
M
inis
teria
l pol
icy
stat
emen
ts
prep
ared
N
umbe
r of m
inis
teria
l pol
icy
stat
emen
ts p
rodu
ced
1 1
1 1
Prod
uced
ann
ual,
quar
terly
and
bi-
annu
al p
erfo
rman
ce re
ports
Ann
ual,
quar
terly
and
bi-
annu
al p
erfo
rman
ce re
ports
pr
oduc
ed
Num
ber o
f ann
ual,
quar
terly
and
bi
-ann
ual p
erfo
rman
ce re
ports
1
1 1
1
Org
anis
e re
gula
r pla
nnin
g fo
rum
s R
egul
ar p
lann
ing
foru
ms
orga
nise
d N
umbe
r of r
egul
ar p
lann
ing
foru
ms h
eld
1 1
1 1
Rev
iew
the
ope
ratio
nal
man
ual
of
the
Com
mis
sion
O
pera
tiona
l man
ual r
evie
wed
R
evie
wed
ope
ratio
nal m
anua
l
Stra
tegi
c In
terv
entio
ns
Out
put
Out
put I
ndic
ator
T
arge
t 20
17/1
8 20
18/1
9 20
19/2
0 20
20/2
1 Pr
ocur
e m
oder
n eq
uipm
ent
and
softw
are
M
oder
n IC
T eq
uipm
ent
proc
ured
N
umbe
r of m
oder
n IC
T eq
uipm
ent p
rocu
red
Stre
ngth
en a
nd e
xpan
d th
e LA
N
LAN
stre
ngth
ened
and
ex
pand
ed
Stre
ngth
ened
and
exp
ande
d LA
N
in p
lace
Red
esig
n th
e w
ebsi
te a
nd d
evel
op
intra
net
Web
site
rede
sign
ed a
nd
intra
net d
evel
oped
R
edes
igne
d w
ebsi
te a
nd e
xpan
ded
intra
net
Esta
blis
h an
d eq
uip
virtu
al r
esou
rce
cent
re
Virt
ual r
esou
rce
cent
re
esta
blis
hed
and
equi
pped
Es
tabl
ishe
d vi
rtual
reso
urce
cen
tre
Dev
elop
in
tegr
ated
in
form
atio
n In
tegr
ated
info
rmat
ion
Inte
grat
ed in
form
atio
n
46
man
agem
ent
cent
re
for
all
depa
rtmen
ts
man
agem
ent c
entre
for a
ll de
partm
ents
dev
elop
ed
man
agem
ent c
entre
in p
lace
Con
duct
regu
lar I
T se
curit
y au
dits
R
egul
ar IT
secu
rity
audi
ts
cond
ucte
d N
umbe
r of I
T se
curit
y au
dits
co
nduc
ted
Rev
iew
ICT
secu
rity
polic
y IC
T se
curit
y po
licy
revi
ewed
R
evie
wed
ICT
secu
rity
polic
y in
pl
ace
Stra
tegi
c In
terv
entio
ns
Out
put
Out
put I
ndic
ator
T
arge
t 20
17/1
8 20
18/1
9 20
19/2
0 20
20/2
1 D
evel
op IE
C st
rate
gy
IEC
stra
tegy
dev
elop
ed
IEC
stra
tegy
D
evel
op c
orpo
rate
bra
ndin
g pl
an
Cor
pora
te b
rand
ing
plan
de
velo
ped
Cor
pora
te b
rand
ing
plan
Dev
elop
a se
rvic
e/cl
ient
cha
rter
A se
rvic
e/cl
ient
cha
rter
deve
lope
d A
serv
ice/
clie
nt c
harte
r
Stra
tegi
c In
terv
entio
ns
Out
put
Out
put I
ndic
ator
T
arge
t 20
17/1
8 20
18/1
9 20
19/2
0 20
20/2
1 Im
prov
e on
in
tern
al
cont
rol
man
agem
ent s
yste
ms
Inte
rnal
con
trol m
anag
emen
t sy
stem
s im
prov
ed
Impr
oved
inte
rnat
iona
l con
trol
syst
ems
Dev
elop
risk
man
agem
ent p
olic
y R
isk
man
agem
ent p
olic
y de
velo
ped
Ris
k m
anag
emen
t pol
icy
Upd
ate
asse
t reg
iste
r reg
ular
ly
Ass
et re
gist
er re
gula
rly
upda
ted
Upd
ated
ass
et re
gist
er
Con
duct
re
gula
r sy
stem
s pe
rform
ance
aud
its
Reg
ular
syst
ems p
erfo
rman
ce
audi
ts c
ondu
cted
N
umbe
r of s
yste
ms p
erfo
rman
ce
audi
ts c
ondu
cted
Proc
ure
logi
stic
al
faci
litie
s an
d eq
uipm
ent
Logi
stic
al fa
cilit
ies a
nd
equi
pmen
t pro
cure
d N
umbe
r of l
ogis
tical
faci
litie
s and
eq
uipm
ent p
rocu
red
47
AN
NE
X: O
RG
AN
OG
RA
M
The
appr
oved
func
tiona
l and
mac
ro st
ruct
ure
for t
he L
ocal
Gov
ernm
ent F
inan
ce C
omm
issi
on
MIN
ISTE
R O
F LO
CA
L G
OV
ERN
MEN
T
PRO
CU
REM
ENT
AN
D
DIS
POSA
L U
NIT
IN
TER
NA
L A
UD
IT
UN
IT
CO
MM
ISSI
ON
CO
MM
ISSI
ON
SEC
RET
AR
Y
R
isks
man
agem
ent a
nd
cont
rol s
yste
ms;
Acc
ount
ing
inve
stig
atio
ns
V
alue
for m
oney
aud
it
Inte
rnal
Aud
it co
ntro
l an
d in
spec
tion
Proc
edur
e an
d sy
stem
s co
mpl
ianc
e
A
dvis
ory
Serv
ices
Perfo
rman
ce A
udit
DIR
ECTO
RA
TE O
F R
EVEN
UE
AN
D R
ESEA
RC
H (D
RR
)
G
ener
al A
dmin
istra
tive
Supp
ort
Serv
ices
;
Fina
nce
and
Acc
ount
ing;
Plan
ning
and
Bud
getin
g;
R
espo
ndin
g to
Aud
it Q
uerie
s
Offi
ce S
pace
and
Fac
ilitie
s;
H
uman
Res
ourc
e M
anag
emen
t and
D
evel
opm
ent
O
ffice
Cor
resp
onde
nces
’ (M
ails
and
Phon
e);
Li
brar
y, R
egis
try a
nd R
ecor
ds
Man
agem
ent;
C
lean
ing
and
mai
nten
ance
Ser
vice
s
Perfo
rman
ce m
anag
emen
t;
Stor
es M
anag
emen
t
ICT
DIR
ECTO
RA
TE O
F FI
NA
NC
E A
ND
AD
MIN
ISTR
ATI
ON
(D
F&A
)
PUB
LIC
REL
ATI
ON
S U
NIT
LGs G
rant
s Allo
catio
n an
d Tr
ansf
ers;
Ana
lysi
s of L
Gs R
even
ue
Te
chni
cal A
dvis
ory
Serv
ices
;
Dat
a co
llect
ion
and
Ana
lysi
s
Dat
a In
terp
reta
tion
Po
licy
Res
earc
h an
d In
nova
tive
R
esea
rch
Tool
s Des
ign;
Polic
y A
naly
sis;
Bud
get A
naly
sis
Fi
nanc
ial A
naly
sis;
Mon
itorin
g an
d Ev
alua
tion
N
egot
iatio
ns o
f Allo
catio
ns
Te
chni
cal S
uppo
rt to
LG
s
Secr
etar
iat S
ervi
ces t
o G
rant
s A
lloca
tion
Com
mitt
ee
Pr
ocur
emen
t Pl
ans
and
stra
tegi
es
Co
ntra
ct M
anag
emen
t
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Docu
men
ts
Ad
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ents
;
Eval
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nd s
elec
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of su
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Su
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rs’ C
atal
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Proc
urem
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Com
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Secr
etar
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Pr
ocur
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ords
met
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of a
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cont
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C
orpo
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Imag
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M
edia
B
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and
Inte
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Com
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and
diss
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In
form
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Pres
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Phot
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Even
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Publ
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Med
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Col
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Pu
blic
ity m
onito
ring
48
Theme: Sustainable Local Government Financing for Service Delivery and Local Development
REPUBLIC OF UGANDA
LOCAL GOVERNMENT FINANCE COMMISSION
STRATEGIC PLAN FY2017/2018– FY2020/2021
Local Government Finance CommissionWorkers House, 10th Floor,
1 Pilkington RoadP.O Box 23143,
KAMPALATelephone:0414-340192
www.lgfc.go.ug