1. UGANDA: Budgeting, resource tracking and domestic advocacy practices.
Sylvester Mubiru
Ministry of Health
UGANDA

2. Immunisation ( Planning& Budgeting)
Uganda has been implementing output oriented budgeting (OOB) but will effective FY 2017/18 move to programme based budgeting.
OOB involves linking resources to inputs, outputs and outcomes in a logical manner.
The budget priorities are guided by the objectives of the National Development Plan. This is the overarching planning framework for the country

3. Immunisation ( Planning& Budgeting)
Immunisation contributes to Objective 1: “To contribute to the production of a healthy human capital through provision of equitable, safe and sustainable health services.”
The indicator is “Increase in DPT 3 Pentavalent immunization coverage”.
At the sector level Immunization is one of the key interventions in the sector development plan under specific objective 1: To contribute to the production of a healthy human capital for wealth creation.

4. Budgeting for Immunisation Cont’d
Budgeting is done using the Output Based Budgeting Tool. For FY 2017/18, we will be using the Programme Budgeting System
There are 3 Sector Outcomes in the Output Budgeting Tool. These are:
Increased deliveries in Health facilities
Children under one year old protected against life threatening diseases
Health facilities receive adequate stocks of essential medicines

5. Budgeting for Immunisation Cont’d
Interventions on immunisation and the respective Budgets fall under outcome number 2:
Children under one year old protected against life threatening diseases
Budgeting for immunization is done at the following levels;
Ministry of health-For logistics, vaccines and related supplies
Local Government for outreaches and service delivery
National Medical Stores for procurement and distribution of vaccines and related supplies
National and regional referral hospitals

6. Budgeting for Immunisation Cont’d
Starts at the Joint Review Mission where sector priorities are set
Followed by the Local Government Consultative workshops where priorities are disseminated and LG input solicited.
Sector Working groups convene to allocate resources according to priorities and prepare Sector Budget Framework Papers which are consolidated into the National Budget Framework Paper by MoFPED

7. Budgeting for Immunisation Cont’d
These are approved by Cabinet and Parliament and guide finalization of the Budget
Parliament through the Sessional Committees then scrutinize the budgets of Votes
Parliament then appropriates the Budget.

8. Resource tracking
Implementation of the budget is based on Annual workplans, procurement plans and recruitment plans
Funds are then released by the Treasury on a Quarterly Basis.
Resource utilization reports are prepared on a Quarterly basis and these guide the subsequent releases from the Treasury

9. Resource tracking contd
The scope of the analysis includes all public and external sources of financing.
Performance reports including information on the funds released, spent and outputs are prepared every quarter
The Quarterly Reports are analysed for consistency with the Planned Targets

10. Resource tracking
The National Heath Accounts studies inform the conceptual framework for the resource tracking .
The Budget structure premised on Vote Functions and Outputs enables clear identification of immunization resources
Approved budgets
Disbursed funds
The Vote function enhances advocacy, reporting requirements (Public Finance Management Act 2015) and monitoring at all levels

11. Resource tracking
Development Partner Funds
Tend to follow the planning and budgeting systems of the respective partners
Reporting is also done using donor specified reporting formats
Expenditure data is provided upon request
Many times, the data is not comprehensive.

12. Bottlenecks – from National to District
Insufficient funds
2. Budgeting and planning: Donor funds are off budget, the district does not plan or budget for these funds.
3. Reporting requirements and conditions: Different donors have different expenditure recording and reporting formats.

13. Conclusion
Resource tracking is critical in ensuring that resources are utilized as budgeted
Any challenges can then be addressed to avoid non attainment of the planned targets