1. The Ugandan Budget Process A Presentation to the Association of Budget Offices Conference Montreal, Canada 17th -19th June by Hon. Okot John Amos Member – Budget Committee

2. The Laws Regulating the Budget Process
Budget Act 2001 and;
The Constitution of Uganda 1995 as Amended, in 2006;
Public Finance and Accountability Act 2003;
The Local Government Act;
The Audit Act.

3. The Budget Act
The Budget Act was a product of a private members motion and Bill and found overwhelming support by the House
This law was aimed at making the Budget process more transparent and participatory.
It mandates early and continuous involvement of parliament in the entire budgetary cycle and;
Provides entry points in the Budget Process by all stakeholders;
Sets a timetable for sharing Budget and Economic Information among stakeholders.

4. The Budget Act (Contd) The Act establishes among others;
A Budget Committee of Parliament, which comprises all chairpersons of other Parliamentary Committees as ex-officio members whose role and functions include budget scrutiny and oversight.
The Parliamentary Budget Office, which advises Parliament and its Committees on the Budget And Economy.

5. Functions of the Budget Committee
Focusing on the preliminary estimates and the macroeconomic plan and programs and submitting the recommendations to speaker.
Considering the National Budget and compiling amendments and referring them to the relevant Committees.
Carrying on such other functions relating to the Budget as may be assigned to it by Parliament under this Act or other laws.

6. Functions of the Parliamentary Budget Office
The Budget office is a technical arm of the Parliament to advise Parliament and its Committees on the Budget and Economy:-
Comprises:-
Fiscal Operations Division;
Macroeconomics Division and;
The Financial Programming Section.
Staffed with:-
Economists;
Accountants;
Statisticians.

7. The Budget Process
The Budget Process is a cycle which spans from year to year as most programmes are continuous. The Budget year FY runs from July to June the following year.
There are Budget Consultations Including:-
The Budget Call Circular: This is a statement from the Ministry of Finance, providing indicative expenditure ceilings for the various Sectors.
The Budget Consultative Workshop: This workshop seeks views of all stakeholders

8. The Budget Process (Contd.)
Poverty Action Fund Review (PAF): Review of priorities funded under PAF, involves relevant Ministries and agencies.
The Sector Working Groups (SWG). The inter-sectoral working groups meet variously up to end of December and their outputs are expected to feed into the inter-ministerial consultations.
Civil Society Forum on the Budget: This Forum allows members of the Civil Society to input into the Budget. CSOs are represented on SWG

9. The Budget Process (Contd.)
Local Government Budget Framework Paper (LGBFP) process: it is used as a Forum to get a feed back on the issues affecting budget operations at the Local Government’s level. MPs are Ex-officio members of their district Councils.
National Budget Framework Paper (NBFP):, This is prepared and consolidated which is submitted to Cabinet and later to Parliament.

10. The Budget Process (Contd.)
Consultations with MPs is undertaken during the Sessional committees’ discussion of the Preliminary Budget Estimates to Parliament. Based on the comments by Parliament, the Medium Term Expenditure Framework (MTEF) may be revised.
The Budget Speech: The end of this process (on the Executive’s side), is the Budget Speech that is presented to Parliament on or before the 15th of June; And presentation of Ministerial Policy Statements to Parliament by the 30th of June each year.

11. The Budget Process (Contd.)
Formal Processes between Parliament and executive include :
Submission of Preliminary Estimates to Parliament and Macro Economic plans for 3 years
Comments on the Preliminary Budget Proposals and Macro Economic plans
Budget Speech
Consideration of Ministerial Policy Statements
Budget Appropriation
Implementation and Monitoring
Consideration of Audit reports.

12. General stages of the Budget cycle in Uganda
Executive drafts budget.
Parliament discusses draft budget
Agencies and depts report on expenditure to Auditor General
Minister of Finance presents budget to Parliament, debates and approves budget
budget formulation
budget auditing & assessment
National Development Plan (NDP)
Vision 2040
Sector Investment Plans (SIPs)
Medium Term Expenditure Framework (MTEF)
budget enactment
budget execution
Govt agencies & depts implement programmes and spend the funds

13. Thank you.