Approved Estimates Book Volume II FY 2017-18__July 2017

783 Pages·2017·5.8 MB·English

THE REPUBLIC OF UGANDA

APPROVED ESTIMATES OF REVENUE AND
EXPENDITURE (RECURRENT AND
DEVELOPMENT)

FY 2017/18

VOLUME II: LOCAL GOVERNMENT VOTES

FOR THE YEAR ENDING ON THE 30TH JUNE 2018
Approved Budget Estimates of Revenue and Expenditure for FY 2017/18
Volume II: Local Government Votes

TABLE OF CONTENTS

LIST OF ABBREVIATIONS ........................................................................................................ vi
PRELIMINARY ........................................................................................................................... viii
1.0. INTRODUCTION ........................................................................................................... viii
2.0. NEW GRANT SUPER STRUCTURE: ............................................................................... ix
3.0. SECTOR GRANT AND BUDGET INFORMATION ...................................................... ix
4.0. STRUCTURE OF THE BUDGET ESTIMATES FOR FY 2017/18 ........................... xxxiv
5.0. EXPENDITURE CLASSIFICATIONS (CHART OF ACCOUNTS) .......................... xxxvi
LIST OF TABLES ........................................................................................................................ xlii
DETAILED APPROVED BUDGET ESTIMATES
501 Adjumani District…………………..…………………………………..…… 1
502 Apac District…………………………….….….….…………………..……. 5
503 Arua District…………………………….……………………………..……. 10
504 Bugiri District…………………………………………………………..……. 15
505 Bundibugyo District…………………………………………………….……. 19
506 Bushenyi District……………………………………………………….……. 24
507 Busia District………………………………………………..……….……… 29
508 Gulu District……………………………………………………..…….……. 34
509 Hoima District………………………………………………………….……. 38
510 Iganga District…………………………………………………….…….……. 42
511 Jinja District…………………………………………………………….……. 46
512 Kabale District…………………………………………………………..……. 50
513 Kabarole District…………………………………………………..…………. 55
514 Kaberamaido District………………………………………………..….……. 60
515 Kalangala District…………………………………………………….………. 65
517 Kamuli District………………………………………………………….……. 69
518 Kamwenge District……………………………………………….…….…….. 73
519 Kanungu District…………………………………………………….….……. 78
520 Kapchorwa District………………………………………………….….……. 83
521 Kasese District……………………………………………………..…………. 87
522 Katakwi District…………………….………………………………….…. 92
523 Kayunga District…………………………………………………….……. 97
524 Kibaale District…………………………………………………….……. 101

i
Approved Budget Estimates of Revenue and Expenditure for FY 2017/18
Volume II: Local Government Votes
525 Kiboga District…………………………………………………..………. 106
526 Kisoro District………………………………………………………..…. 111
527 Kitgum District………………………………………………..…………. 116
528 Kotido District…………………………………………………….………. 121
529 Kumi District…………………………………………………………..…... 125
530 Kyenjojo District……………………………………………………….…. 129
531 Lira District…………………………………………….…..…………..…. 134
532 Luwero District…………………………………………..………………... 139
533 Masaka District……………………………………………………….……. 144
534 Masindi District………………………………………………………..……. 148
535 Mayuge District……………………………………………………….……. 152
536 Mbale District……………………………………………………….……. 157
537 Mbarara District……………………………………………………..………. 162
538 Moroto District………………………………………………….……..……. 166
539 Moyo District……………………………………….…………………….…. 170
540 Mpigi District……………………………………………………..…..……. 175
541 Mubende District………………………………………………….….……. 179
542 Mukono District…………………………………………………..…..……. 184
543 Nakapiripirit District…………………………………………….…………. 189
544 Nakasongola District…………………………………………..…………… 193
545 Nebbi District…………………………………………………….…….…… 197
546 Ntungamo District……………………………………………….…………… 201
547 Pader District………………………………………………………….…….. 206
548 Pallisa District…………………………………………………….…….……. 211
549 Rakai District…………………………………………………………..……. 216
550 Rukungiri District……………………………………………………………. 221
551 Sembabule District……………………………………..……………..……. 225
552 Sironko District……………………………………………………………… 229
553 Soroti District……………………………………………..…………….……. 234
554 Tororo District………………………………………….……………….……. 238
555 Wakiso District……………………………………..………………………. 243
556 Yumbe District……………………………………….……………………. 248
557 Butaleja District………………………………………………………..……. 253
558 Ibanda District…………………………………….…………………….……. 258
559 Kaabong District……………………………………………….……….……. 263
560 Isingiro District………………………………………………………………. 268
561 Kaliro District……………………………………………….……………….. 273
562 Kiruhura District………………………………………………….……. 277
563 Koboko District………………………………………………..……….. 282
564 Amolatar District…………………………………………….…………. 286

ii
Approved Budget Estimates of Revenue and Expenditure for FY 2017/18
Volume II: Local Government Votes
565 Amuria District…………………………………………………………. 291
566 Manafwa District……………………………………………….……….. 296
567 Bukwo District…………………………………………………………. 301
568 Mityana District…………………………………………………………. 306
569 Nakaseke District……………………………………………………….. 310
570 Amuru District……………………………………………….………….. 315
571 Budaka District…………………………………………………………. 319
572 Oyam District…………………………………………….……………… 324
573 Abim District…………………………………………………..………… 329
574 Namutumba District……………………………………………………... 333
575 Dokolo District…………………………………………………………. 337
576 Buliisa District………………………………………………..…………. 342
577 Maracha District………….…………………………………….………… 346
578 Bukedea District………………………….………………….…………… 350
579 Bududa District…………………………………………………………… 354
580 Lyantonde District……………………….………………….…..………… 359
581 Amudat District…………………………………………….…..………… 363
582 Buikwe District…………………………………………………………… 367
583 Buyende District……………………………………………….…….…… 371
584 Kyegegwa District……………………………………………..…….…… 375
585 Lamwo District…………………………………………………….…… 379
586 Otuke District………………………………………………….…….… 384
587 Zombo District…………………………………………………………. 388
588 Alebtong District………………………………………………….……. 393
589 Bulambuli District……………………………………………………… 398
590 Buvuma District………………………………………………..…….… 403
591 Gomba District……………………………………………………….… 407
592 Kiryandongo District…………………………………………………… 411
593 Luuka District………………………………………………….…….… 415
594 Namayingo District……………………………………………..………. 419
595 Ntoroko District……………………………………………….………. 423
596 Serere District…………………………………………………….……. 427
597 Kyankwanzi District…………………………………………………… 432
598 Kalungu District………………………………………………..………. 436
599 Lwengo District……………………………………………..…………. 440
600 Bukomansimbi District……………………………………….………… 444
601 Mitooma District…………………………………………….…….…… 448
602 Rubirizi District………………………………………………………… 452
603 Ngora District……………………………………………….…….…… 456
604 Napak District…………………………………………………….…… 460

iii
Approved Budget Estimates of Revenue and Expenditure for FY 2017/18
Volume II: Local Government Votes
605 Kibuku District………………………………………………….……… 464
606 Nwoya District…………………………………………………….…… 469
607 Kole District……………………………………………………….…… 473
608 Butambala District…………………………………………..…………. 477
609 Sheema District………………………………………………….…… 481
610 Buhweju District…………………………………………….….…….. 484
611 Agago District………………………………………….…….………. 489
612 Kween District……………………………………………….………. 494
613 Kagadi District…………………………………………….…….…… 499
614 Kakumiro District…………………………………………….……… 504
615 Omoro District…………………………………………….………… 509
616 Rubanda District…………………………………………….……….. 513
617 Namisindwa District…………………………………………………. 517
618 Pakwach District………………………………………………………. 522
619 Butebo District…………………………………………………………. 526
620 Rukiga District………………………………………………………… 530
621 Kyotera District………………………………………………………… 534
622 Bunyangabu District…………………………………………………….. 539
751 Arua Municipal Council……………………………………..…….…… 543
752 Entebbe Municipal Council…………………………………..…….…… 547
753 Fort-Portal Municipal Council………………………………..…….…… 551
754 Gulu Municipal Council……………………….……………….………. 555
755 Jinja Municipal Council…………………………………………….…… 559
757 Kabale Municipal Council………………………………………….…… 563
758 Lira Municipal Council……………………………………….…….…… 567
759 Masaka Municipal Council…………………………………..…….…… 571
760 Mbale Municipal Council………………………………….…….…….. 575
761 Mbarara Municipal Council…………………………………..…….…… 579
762 Moroto Municipal Council………………………………..…….……… 583
763 Soroti Municipal Council………………………………….…….……. 587
764 Tororo Municipal Council……………………………………….…… 591
770 Kasese Municipal Council……………………………………………. 595
771 Hoima Municipal Council………………………...……….…….……. 599
772 Mukono Municipal Council……………………………….…….……. 603
773 Iganga Municipal Council………………………...……….…….………. 607
774 Masindi Municipal Council………………………………..…….………… 611
775 Ntungamo Municipal council……………………...……………….……… 614
776 Busia Municipal Council……………………………………..…….…… 617
777 Bushenyi - Ishaka Municipal Council…………………………..…….…… 623
778 Rukungiri Municipal Council………...………………………….………… 627

iv
Approved Budget Estimates of Revenue and Expenditure for FY 2017/18
Volume II: Local Government Votes
779 Nansana Municipal Council………...………………………….………… 631
780 Makindye-Ssabagabo Municipal Council………...……………………… 635
781 Kira Municipal Council………...………………………….……….…… 639
782 Kisoro Municipal Council………...………………………….………… 643
783 Mityana Municipal Council………...………………………….………… 647
784 Kitgum Municipal Council………...………………………….………… 651
785 Koboko Municipal Council………...………………………….………… 655
786 Mubende Municipal Council………...………………………….………… 659
787 Kumi Municipal Council………...………………………….…………… 663
788 Lugazi Municipal Council………...………………………………….…… 667
789 Kamuli Municipal Council………...……………………………………… 671
790 Kapchorwa Municipal Council………...……………………………..…… 675
791 Ibanda Municipal Council………...………………………….……………… 679
792 Njeru Municipal Council………...………………………….……………… 683
793 Apac Municipal Council………...………………………….……………… 687
794 Nebbi Municipal Council………...………………………….……………… 691
795 Bugiri Municipal Council………...………………………….………… 695
796 Sheema Municipal Council………...………………………….………… 699
797 Kotido Municipal Council………...………………………….………… 703

v
Approved Budget Estimates of Revenue and Expenditure for FY 2017/18
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
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
OBT Output Budgeting Tool
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
PWDs People with Disabilities
RDC Resident District Commissioner

vi
Approved Budget Estimates of Revenue and Expenditure for FY 2017/18
Volume II: Local Government Votes
SAGE Social Assistance Grants for Empowerment
TC Town Clerk
UACE Uganda Advanced Certificate of Education
UCE Uganda Certificate of Education
UPE Universal Primary Education
URF Uganda Road Fund
USE Universal Secondary Education
USMID Uganda Support to Municipal Infrastructure Development
URA Uganda Revenue Authority

vii
Approved Budget Estimates of Revenue and Expenditure for FY 2017/18
Volume II: Local Government Votes

PRELIMINARY
1.0. INTRODUCTION
Financial Year (FY) 2017/18 will be the third financial year of implementation of the reform of
Inter-governmental Fiscal Transfers. The Reforms to 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.

1.1. The reforms are being implemented in four main phases, which began in FY 2015/16 and
projected to be in full implementation by FY 2017/18. 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. This resulted in a reduction of central
government grants/transfers to Local Governments from 56 in FY 2014/15 to 13 in FY
2015/16;
b) Phase 2 - Revision of allocation formulae and budget requirements and consolidation of
Discretionary Development transfers was implemented in FY 2016/17. This involved: (i)
revising the allocation formulae and principles for the respective sector grants to LGs; (ii)
developing an Online Transfer Management System (OTIMS) to be used by Government in
allocation of resources to Local Governments in an objective, rules based and transparent
manner (//budget.go.ug/fiscal_transfers/) (iii) redesign of sector transfers and establishing of
budgeting requirements instead of grant based input conditions to guide the LGs to allocate
resources to local needs that are within the national priorities; and (iv) consolidating and
redesigning discretionary development transfers (LGMSD, PRDP, LRDP, USMID and
Equalisation Grant) into the Discretionary Development Equalisation Grant (DDEG);
c) Phase 3 - Reforming frameworks for accountability and strengthening incentives for
performance. Under the leadership of OPM, Government is in the process of developing a
system for assessing the performance of Local Governments. The System intends to achieve
three objectives: (i) ensuring that Local Governments adhere to core budgeting and
accountability requirements; (ii) improving functionality of cross cutting and sector LG
processes and systems; and (iii) improving service delivery results. This will be complemented

viii
Approved Budget Estimates of Revenue and Expenditure for FY 2017/18
Volume II: Local Government Votes
with a system of collection of comprehensive performance information which will be used to
target monitoring, support supervision and capacity building of Local Governments. It is
intended that all this will contribute to improvement in service delivery outcomes;
d) Phase 4 - Fiscal Decentralization Architecture & Share of Transfers. With support from
FINMAP, the Local Government Finance Commission is in the process of commissioning a
study to: (i) identify and propose the appropriate legal and policy frameworks for a new fiscal
decentralization architecture; (ii) review LG mandates and estimate the cost of adequately
financing those mandates relative to the overall budget; (iii) review the appropriateness of
revenues sources for LGs; and (iv) examine the current institutional roles and propose their
improvement.
2.0. NEW GRANT SUPER STRUCTURE:

The development of a new super structure for grants resulting in each sector having One Wage,
Non- Wage and Development Grant; as noted in the table below:

Sector Recurrent Development
Sector Conditional Grants
Health Wage Non-Wage Development
Education Wage Non-Wage Development
Agriculture & Commerce Wage Non-Wage Development
Water & Environment Non-Wage Development
Works & Transport Non-Wage Development
Community Development Non-Wage
Ad Hoc Grants
Support Services Non-Wage
Transitional Development Development
Discretionary Grants
Unconditional Grant Wage Non-Wage
Discretionary Development Equalisation Development

3.0. SECTOR GRANT AND BUDGET INFORMATION

Accompanying the new grant structure are Sector Grant and Budget Guidelines. These will set out
the mandates of local governments in each sector, the purpose of sector transfers and sector budget
requirements at the local government level that each local government will be required to fulfil. The
guidelines for local governments set out in detail how to comply with budget requirements and how
they will be assessed. In this section summary of the Sector Grants are set out. The full guidelines
are available on www.budget.go.ug. The formulae are also available on the budget website:
www.budget.go.ug/fiscal_transfers.

ix