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

Author:
Elijah Mushemeza, Daniel Lukwago, and George Bogere
Publication Date:
01-2019
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
These are the fi ndings of the study that analysed gender responsiveness in budgeting at sub-national level in Uganda. It studied how gender was mainstreamed in the budgets for health and agriculture in three districts, namely, Mukono, Soroti, and Mbarara. The study found that mainstreaming gender into budgets at sub-national level was minimal. Focus was largely on budget formulation with little emphasis on stages of budget execution, evaluation and audition. At the same time, mainstreaming gender at budget formulation stage was beset by signifi cant limitations. Thus, gender responsiveness of budgets at sub-national level remains low. This paused serious challenges in efforts to alleviate the plight of women who were faced with various forms of marginalisation, calling for gender mainstreaming in budgeting. The fi ndings underscore the implications of overdependence of districts on conditional grants from central government for Gender Responsive Budgeting (GRB) in Uganda. The common view among respondents was that, sub-national governments do not have suffi cient discretion to implement GRB. Also, stringent fi nancing of local governments made undertaking participatory processes untenable further constraining GRB at subnational level. Furthermore, the guidelines and information for GRB at district level were inadequate. Nevertheless, the meager information available, such as, sex-disaggregated data, was hardly used in planning and budgeting at that level. On a positive note, the study found that there was a high level of awareness of guidelines for GRB among respondents and were highly appreciative of gender inequality as an important development issue at district level. There was also a good understanding of gender issues in the agriculture and health sectors at that level, in conformity with the National Development Plan (NDP II), and the gender compacts for agriculture and heath sectors.
Topic:
Governance, Public Spending, Gender, and Budgeting
Political Geography:
Uganda and Africa

2. Financing Local Governments in Uganda An analysis of the Proposed National Budget FY 2019/20 and Proposals for Re-allocation

Author:
Ramathan Ggoobi and Daniel Lukwago
Publication Date:
01-2019
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
The Central Government is required by Article 193 of the Constitution of the Republic of Uganda 1995 (as amended) to provide grants to LGs in form of unconditional, conditional and equalisation grants. However, there has been a decline in transfers from Central Government to LGs; the share of the national budget allocated to LG programs reduced to 10 percent in FY2018/19 from 13 percent in 2016/17. The decline is largely attributed to recentralisation of functions and resources that by law are mandated to LGs. Therefore, Advocates Coalition for Development and Environment (ACODE) with support from USAID and UKAID under the Governance, Accountability, Participation and Performance (GAPP) program commissioned this study to analyse the proposed national budget allocations for FY 2019/20 to ascertain budgetary allocations that should be implemented by the Local Governments (LGs) but retained by Ministries, Departments and Agencies (MDAs), and recommend for reallocation to LGs with a view of influencing the final budget allocations. The study relied mainly on an extensive document review of all relevant budget documents focusing mainly on the Draft Estimates of Expenditure (Recurrent and Development) FY 2019/20. Identifying budget lines meant for LGs, was done through three stages, by determining whether: budget line was relevant or not to LGs; the identified budget line could be transferred directly to the LGs or not; and the budget line could be rationalized by the MDAs to improve service delivery and also free funds for LGs. The exercise explicitly took a ‘prioritised’ approach to identify LG relevant budgets and did not exhaustively review each and every expenditure item within the national budget. The approach was to identify those sectors with decentralised functions as prescribed in the LG Act (schedule 2), which included: Agriculture, Education, Health, Social Development, Water and Environment, and Works and Transport.
Topic:
Governance, Budgeting, and Local Government
Political Geography:
Uganda and Africa