Public Finance Management Act, Act 3 of 2015 (as amended 2021)

Uganda's national fiscal framework is anchored in the Public Finance Management Act 2015 (Act 3 of 2015, amended 2021), which replaced the Public Finance and Accountability Act 2003. The PFMA 2015 is a modern, comprehensive statute providing a Charter of Fiscal Responsibility (ss.4-5), a three-year MTEF with five-year projections (s.13(9)(a)), a mandatory National Budget Framework Paper submitted to Parliament by 31 December (s.9(5)), quarterly in-year expenditure commitment reporting (s.16(1)), a two-month year-end accounts deadline (s.51(1)), and an explicit requirement for a Citizens' Budget. The National Audit Act 2008 operationalises Article 163 of the Constitution, establishing the Office of the Auditor General with independence and full financial and performance audit scope. The PPDA Act 2003 (Public Procurement and Disposal of Public Assets Act) establishes open competitive bidding as the default procurement and disposal method. The Whistleblowers Protection Act 2010 provides statutory whistleblower protection. IBP OBS 2021: Transparency 58/100, Participation 19/100, Oversight 59/100. Fiscal year: 1 July to 30 June; currency: UGX.

Transparency Requirements