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1. Beyond Compliance: A Performance Assessment of Statutory Boards and Commissions in Uganda’s Local Governments FY 2021/2022

Author:
Arthur Bainomugisha, Wilson Winstons Muhwezi, Walter Akena, Jonas Mbabazi, and Rebecca N. Mukwaya
Publication Date:
01-2023
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
This report presents findings from the first assessment of Statutory Boards and Commissions comprising the District Service Commissions (DSC), District Land Boards (DLB), and LG Public Accounts Committees (LGPAC) in 26 District Local Governments. This cutting-edge Assessment was the first of its kind and provided a ground-breaking opportunity to examine these important structures designed to provide regulation, oversight and additional citizen representation and voice, within the ambit of Uganda’s Decentralisation Policy. The report offers interesting and intriguing insights into the operations of the Statutory Boards and Commissions which point to an urgent need to revitalise and strengthen them as critical pillars of Local Governance in Uganda. Uganda’s Decentralisation Policy devolved powers to the Local Governments. These powers rest on three key pillars, namely the Local Council (including the Executive), the Technical Staff and the Statutory Bodies. As such, Uganda’s Decentralisation Policy is both a political and a technical process. At the political level it involves leadership, participation, inclusion, representation, decision-making, and power relations between Central and Local Governments, and between Higher and Lower Local Governments. On the technical level, it involves administration, planning, budgeting, financial management, human resources management and development, monitoring and evaluation, supervision and mentoring. Thus, the success of Decentralisation is highly contingent on the careful and effective synchronization of political and technical elements and functions. At the commencement of the decentralisation policy, the government, through several legal instruments, created an elaborate institutional framework for support and oversight at the local government level. These institutions include the District Service Commission, District Land Board, Local Government Public Accounts Committees, and the District Tender Boards (now contracts committee) which later morphed into the District Contracts Committees (Mushemeza, 2019). The assessment of these statutory boards and commissions was underpinned by a series of ACODE’s scorecard findings that consistently revealed that the functionality of committees and statutory boards and commissions have a bearing on the general performance of district local government councils and subsequently the quality-of-service delivery in local governments. Furthermore, a number of studies indicated structural and operational gaps in the functionality of various accountability organs at the Local Government level1 . Given the importance of this tripartite relationship highlighted above, the functionality and strength of the Statutory Boards and Commissions is an important yardstick and litmus test for the overall functionality of a given Local Government. It is against this background that the assessment sought to examine the performance of the statutory boards and commissions. Specifically, the assessment sought to; (i) Explore the extent to which statutory boards and commissions have complied with their roles and responsibilities; (ii) Analyse how statutory boards and commissions are accountable to council and citizens; and (iii) Explore key issues impeding and or facilitating Statutory Boards and Commissions in delivering on their statutory roles and responsibilities and make appropriate recommendations. The assessment largely drew from the methodology of the Local Government Scorecard Assessment (Tumushabe, Mushemeza, Tamale, Lukwago, & Ssemakula, 2010). The assessment is further grounded in rigorous methodological approaches that adhere to scientific rigour. This assessment focused on FY 2021/2022 and was carried out in the 26 districts of Agago, Amuria, Amuru, Arua, Buliisa, Hoima, Gulu, Jinja, Kanungu, Kabarole, Kamuli, Lira, Luwero, Mbale, Mbarara, Moroto, Mpigi, Mukono, Nakapiripirit, Nebbi, Ntungamo, Rukungiri, Sheema, Soroti, Tororo and Wakiso. The overall finding of the Assessment was that the Statutory Boards and Commissions exist at the Local Government level and are attempting to discharge their duties and functions, in spite of the stiff challenges that their face. Notwithstanding their regulatory import and function, their role as an added citizen representation and voice, the Statutory Bodies were noted to have declining visibility and significance – across all the 26 districts assessed. Different Boards and Commissions in the different districts exhibit varying levels of resilience and functionality. Overall, there seemed to be a general “neglect” of the Statutory Bodies, across the Board.
Topic:
Regulation, Decentralization, Compliance, Assessment, and Local Government
Political Geography:
Uganda and Africa

2. Analysis of the Implementation of Auditor General’s Recommendations in Local Governments to Enhance Accountability

Author:
David Andrew Omona, Isaac Katono, Jeremy Waiswa, Maurice Olobo, Alfred Wonyaka, and Simon Peter Mukisa
Publication Date:
01-2023
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
This research paper presents the findings of the study on the status of implementation of the Auditor General’s (AG’s) recommendations in Local Governments (LGs) in Uganda. In implementing their mandates, local governments are expected to ensure compliance with existing laws and guidelines. As such, the Local Governments, through the National Performance Assessments conducted by the Office of the Prime Minister, are assessed on their level of compliance and accountability. The findings noted that contrary to the other requirements beyond the timely submission of information to the Permanent Secretary/ Secretary to the Treasury, the status of implementation of the Internal Auditor General and the Auditor General’s findings from the previous financial years remains a challenge for most Local Governments. It is on this basis that this study was conceptualised. The main objective of the study was to analyse the level of implementation of the Auditor General’s recommendations in local governments to enhance accountability. Specifically, the study sought to: (a) Establish the status of implementation of the Auditor General’s recommendations in selected districts, (b) Establish the status of Action on Parliament’s resolutions on District Local Governments (DLGs), Auditor General’s recommendations, (c) Examine challenges that affect the implementations of the Auditor General’s recommendations at District Local Governments and Parliament levels and (d) Make proposals to improve on the level of implementation and enforcement of the Auditor General’s recommendations. The study has important implications for promoting transparency, accountability, and good governance in local governments in Uganda.
Topic:
Governance, Transparency, Compliance, Local Government, and Implementation
Political Geography:
Uganda and Africa

3. Analysis of the National Budget Estimates FY 2023/24: Budget Lines for Local Government Mandates under Central Government MDAs and Proposals for Re-Allocation

Author:
Daniel Lukwago
Publication Date:
01-2023
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
To enable Local Governments (LGs) to provide services to the citizens, the Central Government (CG) of Uganda is required to provide them grants in the form of unconditional, conditional and equalisation. However, over the last decade, there has been a decline in the share of transfers from CG to LGs. The share of the national budget allocated to LG programmes has reduced from 22 per cent in FY 2010/11 to 13 per cent in FY 2015/16 and fell further to 9.8 per cent in FY 2023/14. The decline is largely attributed to recentralization of functions and resources which by law are mandated under LGs. A study by ACODE in 2020, which was a follow-up study, found that despite recommendations of the 2019 study, the allocation of funds meant for LGs to Central Government Ministries Departments and Agencies n(MDAs) had not only persisted, but the absolute amounts as well as the proportion of the budget being retained at the CG had increased. The total amount retained at CG MDAs had grown to UGX 1.32 trillion in FY2020/21 from UGX 1.066 trillion in FY 2019/20. Consequently, with funding from the Royal Danish Embassy (RDE), ACODE commissioned this follow-up study to examine the approved national budget estimates for FY 2023/24 to identify budget lines for devolved services under CG MDAs. The study extensively reviewed all relevant budget documents, focusing mainly on the approved estimates of revenue and expenditure (recurrent and development) FY 2023/24. The study analysed ten programmes with decentralised functions as prescribed in the Local Government Act, CAP 243 (second Schedule) and identified funds retained by the CG MDAs, yet they are mandated for LGs. The programmes analysed were Agro-Industralisation; Natural Resources, Environment, Climate Change, Land and Water Management; Private Sector Development; Integrated Transport Infrastructure and Services; Sustainable Urbanization and Housing; Human Capital Development, Community Mobilization and Mindset Change Regional Development; Public Sector Transformation and Tourism Development.
Topic:
Budget, Decentralization, Assessment, and Local Government
Political Geography:
Uganda and Africa

4. Analysis of the Implementation of Auditor General's Recommendations in Local Governments to Enhance Accountability

Author:
David Andrew Omona, Isaac Katono, Jeremy Waiswa, Maurice Olobo, Alfred Wonyaka, and Simon Peter Mukisa
Publication Date:
12-2023
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
This research paper presents the findings of the study on the status of implementation of the Auditor General’s (AG’s) recommendations in Local Governments (LGs) in Uganda. In implementing their mandates, local governments are expected to ensure compliance with existing laws and guidelines. As such, the Local Governments, through the National Performance Assessments conducted by the Office of the Prime Minister, are assessed on their level of compliance and accountability. The findings noted that contrary to the other requirements beyond the timely submission of information to the Permanent Secretary/ Secretary to the Treasury, the status of implementation of the Internal Auditor General and the Auditor General’s findings from the previous financial years remains a challenge for most Local Governments. It is on this basis that this study was conceptualised. The main objective of the study was to analyse the level of implementation of the Auditor General’s recommendations in local governments to enhance accountability. Specifically, the study sought to: (a) Establish the status of implementation of the Auditor General’s recommendations in selected districts, (b) Establish the status of Action on Parliament’s resolutions on District Local Governments (DLGs), Auditor General’s recommendations, (c) Examine challenges that affect the implementations of the Auditor General’s recommendations at District Local Governments and Parliament levels and (d) Make proposals to improve on the level of implementation and enforcement of the Auditor General’s recommendations. The study has important implications for promoting transparency, accountability, and good governance in local governments in Uganda. The methodology used in the study was generally qualitative in nature. Districts, Ministries Departments and Agencies were selected using maximum variation sampling, and the persons therein were selected using a purposive sampling strategy. Data was collected using document analysis, interviews, and focus group discussions with people at the entities under study. The data collected was analysed through examination, transcription, editing, and analysis of the qualitative data obtained from the field and facilitated by Atlas ti. Software and content analysis enabled a deeper exploration of the themes and narratives emerging from these qualitative data sources. In addition, the study was limited to 16 districts, including Amuria, Amuru, Arua, Gulu, Hoima, Kabarole, Kabale, Kaliro, Lira, Luwero, Mbarara, Moroto, Mukono, Sheema, Tororo, Wakiso, and select Ministries Departments and Agencies.
Topic:
Governance, Accountability, Transparency, Compliance, Local Government, and Implementation
Political Geography:
Uganda and Africa

5. 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