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THE REPUBLIC OF UGANDA APPROVED ESTIMATES OF REVENUE AND EXPENDITURE (RECURRENT AND DEVELOPMENT) FY 2020/21 VOLUME II: LOCAL GOVERNMENT VOTES TH FOR THE YEAR ENDING ON THE 30 JUNE 2021 Approved Budget Estimates of Revenue and Expenditure for FY 2020/21 Volume II: Local Government Votes TABLE OF CONTENTS LIST OF ABBREVIATIONS…………………………………………………………………….vii 1.0. INTRODUCTION ........................................................................................................................... 1 2.0. NEW GRANT STRUCTURE…………………………………………………………….2 3.0. SECTOR GRANT AND BUDGET INFORMATION…………………………………...3 5.0. STRUCTURE OF THE BUDGET ESTIMATES FOR FY 2020/21................................ ….31 6.0. EXPENDITURE CLASSIFICATIONS (CHART OF ACCOUNTS) ............................. …...32 LIST OF TABLES ...................................................................................................................................... ...38 i Approved Budget Estimates of Revenue and Expenditure for FY 2020/21 Volume II: Local Government Votes Districts 501 Adjumani District 69 502 Apac District 74 503 Arua District 79 504 Bugiri District 84 505 Bundibugyo District 89 506 Bushenyi District 94 507 Busia District 99 508 Gulu District 104 509 Hoima District 109 510 Iganga District 114 511 Jinja District 119 512 Kabale District 124 513 Kabarole District 129 514 Kaberamaido District 134 515 Kalangala District 139 517 Kamuli District 144 518 Kamwenge District 149 519 Kanungu District 154 520 Kapchorwa District 159 521 Kasese District 164 522 Katakwi District 169 523 Kayunga District 174 524 Kibaale District 179 525 Kiboga District 184 526 Kisoro District 189 527 Kitgum District 194 528 Kotido District 199 529 Kumi District 204 530 Kyenjojo District 209 531 Lira District 214 532 Luwero District 219 533 Masaka District 224 534 Masindi District 229 535 Mayuge District 234 536 Mbale District 239 537 Mbarara District 244 538 Moroto District 249 539 Moyo District 254 540 Mpigi District 259 ii Approved Budget Estimates of Revenue and Expenditure for FY 2020/21 Volume II: Local Government Votes 541 Mubende District 264 542 Mukono District 269 543 Nakapiripirit District 274 544 Nakasongola District 279 545 Nebbi District 284 546 Ntungamo District 289 547 Pader District 294 548 Pallisa District 299 549 Rakai District 304 550 Rukungiri District 309 551 Sembabule District 314 552 Sironko District 319 553 Soroti District 324 554 Tororo District 329 555 Wakiso District 334 556 Yumbe District 339 557 Butaleja District 344 558 Ibanda District 349 559 Kaabong District 354 560 Isingiro District 359 561 Kaliro District 364 562 Kiruhura District 369 563 Koboko District 374 564 Amolatar District 379 565 Amuria District 384 566 Manafwa District 389 567 Bukwo District 394 568 Mityana District 399 569 Nakaseke District 404 570 Amuru District 409 571 Budaka District 414 572 Oyam District 419 573 Abim District 424 574 Namutumba District 429 575 Dokolo District 434 576 Buliisa District 439 577 Maracha District 444 578 Bukedea District 449 579 Bududa District 454 580 Lyantonde District 459 581 Amudat District 464 582 Buikwe District 469 583 Buyende District 474 584 Kyegegwa District 479 iii Approved Budget Estimates of Revenue and Expenditure for FY 2020/21 Volume II: Local Government Votes 585 Lamwo District 484 586 Otuke District 489 587 Zombo District 494 588 Alebtong District 499 589 Bulambuli District 504 590 Buvuma District 509 591 Gomba District 514 592 Kiryandongo District 519 593 Luuka District 524 594 Namayingo District 529 595 Ntoroko District 534 596 Serere District 539 597 Kyankwanzi District 544 598 Kalungu District 549 599 Lwengo District 554 600 Bukomansimbi District 559 601 Mitooma District 564 602 Rubirizi District 569 603 Ngora District 574 604 Napak District 579 605 Kibuku District 584 606 Nwoya District 589 607 Kole District 594 608 Butambala District 599 609 Sheema District 604 610 Buhweju District 609 611 Agago District 614 612 Kween District 619 613 Kagadi District 624 614 Kakumiro District 629 615 Omoro District 634 616 Rubanda District 639 617 Namisindwa District 644 618 Pakwach District 649 619 Butebo District 654 620 Rukiga District 659 621 Kyotera District 664 622 Bunyangabu District 669 623 Nabilatuk District 674 624 Bugweri District 679 625 Kassanda District 684 626 Kwania District 689 627 Kapelebyong District 694 628 Kikuube District 699 iv Approved Budget Estimates of Revenue and Expenditure for FY 2020/21 Volume II: Local Government Votes 629 Obongi District 704 630 Kazo District 709 631 Rwampara District 714 632 Kitagwenda District 719 633 Madi-Okollo District 724 634 Karenge District 729 635 Kalaki District 734 Municipal Councils 751 Arua Municipal Council. 739 752 Entebbe Municipal Council. 743 753 Fort-Portal Municipal Council. 747 754 Gulu Municipal Council. 752 755 Jinja Municipal Council. 756 757 Kabale Municipal Council. 760 758 Lira Municipal Council 764 759 Masaka Municipal Council. 769 760 Mbale Municipal Council 773 761 Mbarara Municipal Council. 777 762 Moroto Municipal Council. 782 763 Soroti Municipal Council. 786 764 Tororo Municipal Council. 790 770 Kasese Municipal Council. 794 771 Hoima Municipal Council 799 772 Mukono Municipal Council. 803 773 Iganga Municipal Council 807 774 Masindi Municipal Council. 811 775 Ntungamo Municipal council 815 776 Busia Municipal Council. 820 777 Bushenyi - Ishaka Municipal Council. 824 778 Rukungiri Municipal Council 829 779 Nansana Municipal Council 833 780 Makindye-Ssabagabo Municipal Council. 837 781 Kira Municipal Council. 841 782 Kisoro Municipal Council 846 783 Mityana Municipal Council 850 784 Kitgum Municipal Council 854 785 Koboko Municipal Council 858 786 Mubende Municipal Council 862 787 Kumi Municipal Council 866 788 Lugazi Municipal Council 870 789 Kamuli Municipal Council. 874 790 Kapchorwa Municipal Council. 878 791 Ibanda Municipal Council 882 v Approved Budget Estimates of Revenue and Expenditure for FY 2020/21 Volume II: Local Government Votes 792 Njeru Municipal Council 886 793 Apac Municipal Council 890 794 Nebbi Municipal Council 894 795 Bugiri Municipal Council 898 796 Sheema Municipal Council 902 797 Kotido Municipal Council 906 vi Approved Budget Estimates of Revenue and Expenditure for FY 2020/21 Volume II: Local Government Votes LIST OF ABBREVIATIONS BTVET Business Technical and Vocational Education and Training CAO Chief Administrative Officer DDEG Discretionary Development Equalization Grant DEC District Executive Committee DSC District Service Commission FY Financial Year HLG Higher Local Government IFMS Integrated Financial Management System IMR Infant Mortality Rate LGFC Local Government Finance Commission LGs Local Governments LLGs Lower Local Governments LRDP Luwero Rwenzori Development Program MAAIF Ministry of Agriculture Animal Industry and Fisheries MEC Municipal Executive Committee MoLG Ministry of Local Government MoPS Ministry of Public Service MTEF Medium Term Expenditure Framework NAPE National Assessment of Progress in Education NDP National Development Plan NWR Non-Wage Recurrent OPM Office of the Prime Minister OTIMS Online Transfer Information Management System PAC Public Accounts Committee PAF Poverty Action Fund PHC Primary Health Care PNFP Private Not for Profit PRDP Peace Recovery and Development Plan vii Approved Budget Estimates of Revenue and Expenditure for FY 2020/21 Volume II: Local Government Votes PWDs People with Disabilities RDC Resident District Commissioner SAGE Social Assistance Grants for Empowerment TC Town Clerk UACE Uganda Advanced Certificate of Education UCE Uganda Certificate of Education UgIFT Uganda Inter-Governmental Fiscal Transfer Program UPE Universal Primary Education URF Uganda Road Fund USE Universal Secondary Education USMID Uganda Support to Municipal Infrastructure Development URA Uganda Revenue Authority IPPS Integrated Personnel and Payroll System viii Approved Budget Estimates of Revenue and Expenditure for FY 2020/21 Volume II: Local Government Votes PRELIMINARY 1.1. INTRODUCTION Financial Year (FY) 2019/20 was the fifth financial year of implementation of the reform of Inter- Governmental Fiscal Transfers. The Reforms on fiscal transfers are to realise the following objectives: i. To allow existing and new national policies to be financed via the transfer system, at the same time avoiding future fragmentation of transfers and increasing discretion to ensure services are delivered in line with local needs; ii. To shift the focus away from fragmented input-based conditions towards accountability for allocation decisions, expenditures and results; iii. To use the transfer system to provide incentives to improve institutional and service delivery performance; and iv. To restore adequacy and equity in allocation of funds for infrastructure and service delivery. 1.2. The reforms started in FY 2015/16 and are to be implemented in four main phases, and they became into full implementation in FY 2018/19. The phases include: a) Phase 1 - Consolidation of Conditional Transfers was implemented in FY 2015/16. This involved the establishment of a consolidated grant framework and the rationalization of all sector conditional grants. Each Sector remained with maximum: one Wage Grant, one Non- Wage recurrent Grant and one Development Grant. On this basis, the number of conditional grants was reduced from 56 in FY 2014/15 to about 19 in FY 2015/16. This Phase is completed. b) Phase 2 - Revision of allocation formulae and budget requirements and consolidation of Discretionary Development transfers was implemented
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