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< The Republic of Uganda
MINISTRY OF LOCAL GOVERNMENT
STATISTICAL ABSTRACT
2016
Ministry of Local Government (MoLG) Statistical Abstract 2016
i
Ministry of Local Government,
Plot 1, Pilkington Road, Worker’s House P.O. Box 7037, Kampala (U)
Tel: +256-414-256533
Email:[email protected]; Website:http://molg.go.ug
Ministry of Local Government (MoLG) Statistical Abstract 2016
ii
MAP OF UGANDA SHOWING THE 115 DISTRICTS
KOBOKO YUMBE MOYO
LAMWO KAABONG
MARACHA
KITGUM
ADJUMANI
AMURU GULU
KOTIDO
ARUA
PADER AGAGO
OMORO ABIM
MOROTO
ZOMBO NEBBI
NWOYA OTUKE
OYAM KOLE NAPAK
LIRA ALEBTONG
AMURIA
BULIISA KIRYANDONGO
APAC DOKOLO
KATAKWI
NAKAPIRIPIRIT
MASINDI
KABERAMAIDOSOROTI AMUDAT
AMOLATAR NGORA BULAMBULI
HOIMA SERERE
NAKASONGOLA KUMI KWEEN
BUKEDEAKAPCHORWA
BUYENDE PALLISA BUKWO
KYANKWANZI
SIRONKO
NAKASEKE
KALIRO BUDAKA BUDUDA
NTOROKO KAGADI
KAKUMIRO KIBUKU MBALE
KAYUNGAKAMULI BUTALEJA MANAFWA
KIBOGA LUWERO
KIBAALE
LUUKANAMUTUMBA
BUNDIBUGYO IGANGA TORORO
KABAROLEKYENJOJO
JINJA BUGIRI
MUBENDE
KYEGEGWA BUSIA
MITYANA KAMPALA BUIKWE MAYUGE
KAMWENGE GOMBA
MUKONO
BUTAMBALA
KASESE
SSEMBABULE
MPIGI WAKISO
IBANDA BUKOMANSIMBI
KALUNGU
RUBIRIZI KIRUHURALYANTONDE
BUHWEJU BUVUMA
NAMAYINGO
BUSHENYI
LWENGO MASAKA
MITOOMASHEEMAMBARARA KALANGALA
RUKUNGIRI RAKAI
KANUNGU
ISINGIRO
NTUNGAMO
KISORORUBANDA
KABALE
0 70,000 140,000 280,000 Meters
Ministry of Local Government (MoLG) Statistical Abstract 2016
iii
Foreword
This is the first edition of the Ministry
of Local Government (MoLG)
Statistical Abstract. The MoLG
statistical abstract brings together
statistical information relating to
various output indicators in the
Ministry. The monitoring of socio-
economic progress is not possible
without measuring and establishing
whether resources are being
efficiently used. Statistics are thus
required for designing, planning,
implementing, monitoring and
evaluating development programmes.
The contents of this Abstract were
compiled out of various synthetic
reports, Ministerial Policy Statements
and from wide consultations with
Technical staff. It provides an annual
snapshot on the statistics produced
within the Ministry.
The MoLG-Statistical Abstract has
been an initiative of the Uganda
Bureau of Statistics (UBOS) under the
Plan for National Statistical
Development (PNSD) framework.
This publication is one of the
innovations intended to enhance data
quality and use within the Ministry and
we hope that this will be useful to
Planners, Policy makers,
Researchers and Academia.
For further information, inquiry or
comments, do not hesitate to contact
the Ministry of Local Government.
Hon. Tom R. Butime (MP)
MINISTER OF LOCAL GOVERNMENT
Ministry of Local Government (MoLG) Statistical Abstract 2016
iv
Acknowledgements
he Ministry of Local Government
would like to extend its
appreciation to the staff in the
Policy and Planning Unit for analyzing
and compiling the information into one
meaningful document and those in
other departments for providing the
support services throughout the
exercise. Their efforts will be
transformed into a knowledge base for
improved data management in the
Ministry and a basis for making
informed decisions at all levels.
We would also wish to extend our sincere gratitude to the Uganda Bureau of
Statistics (UBOS) for the technical support given in the production of this Statistical
Abstract which intends to provide a backbone for evidence-based planning, policy
formulation and decision making.
Ben Kumumanya
PERMANENT SECRETARY
T
Ministry of Local Government (MoLG) Statistical Abstract 2016
v
Contents
FOREWORD .................................................................................................................... II
ACKNOWLEDGEMENTS ................................................................................................... III
CONTENTS ..................................................................................................................... V
ACRONYMS .................................................................................................................. VII
EXECUTIVE SUMMARY ................................................................................................. VIII
LIMITATIONS/ISSUES OF THE DATA ................................................................................... X
|CHAPTER1: MINISTRY OF LOCAL GOVERNMENT INSTITUTIONAL PROFILE ......... 1
1.1 MINISTRY OVERVIEW ........................................................................................... 2
1.2 VISION................................................................................................................ 2
1.3 MISSION ............................................................................................................. 2
1.4 MANDATE ........................................................................................................... 2
1.5 KEY FUNCTIONS ................................................................................................. 2
1.6 STRATEGIC OBJECTIVES...................................................................................... 3
1.7 SECTOR POLICY AND STRATEGIC FRAMEWORK ..................................................... 3
1.8 ORGANIZATIONAL STRUCTURE ............................................................................. 4
1.9 PROJECTS PORTFOLIO IN THE MINISTRY .............................................................. 7
1.10 DECENTRALIZATION ............................................................................................ 8
1.10.1 POWERS DECENTRALIZED TO LOCAL GOVERNMENTS ........................................ 8
1.10.2 LOCAL GOVERNMENT UNITS IN UGANDA ............................................................ 9
|CHAPTER2: DEPARTMENTAL OUTPUT INDICATORS ............................................. 12
2.1 FINANCE AND ADMINISTRATION .......................................................................... 13
2.1.1 INTRODUCTION ................................................................................................. 13
2.1.2 CENTRAL GOVERNMENT TRANSFERS TO LGS ...................................................... 13
2.1.3 APPROVED BUDGET ALLOCATIONS TO LGS ......................................................... 14
2.2 LOCAL GOVERNMENT INSPECTION AND ASSESSMENT ........................................... 15
2.2.1 INTRODUCTION ................................................................................................. 15
2.2.2 ANNUAL NATIONAL ASSESSMENT OF LGS ........................................................... 16
2.2.3 ROUTINE AND INSPECTION ACTIVITIES ................................................................ 16
2.2.4 FINANCIAL MANAGEMENT AND ACCOUNTABILITY IN LGS ....................................... 17
2.2.5 BACK-UP SUPPORT IN FINANCIAL MANAGEMENT .................................................. 18
2.2.6 MONITORING AND SUPPORT SUPERVISION .......................................................... 18
Ministry of Local Government (MoLG) Statistical Abstract 2016
vi
2.2.7 TECHNICAL SUPPORT AND TRAINING ................................................................... 18
2.2.8 SUPPORT AND TRAINING IN URBAN PHYSICAL DEVELOPMENT PLANNING ................ 19
2.3 LOCAL GOVERNMENT ADMINISTRATION AND DEVELOPMENT ................................. 19
2.3.1 INTRODUCTION ................................................................................................. 19
2.3.2 MONITORING AND SUPPORT TO SERVICE DELIVERY BY URBAN COUNCILS .............. 22
2.3.3 RESOLVED CONFLICTS BETWEEN APPOINTED AND ELECTED OFFICIALS IN LGS ...... 22
2.3.4 LEADERSHIP PARTICIPATION IN LGS ................................................................... 23
|CHAPTER3: LOCAL REVENUES ................................................................................ 25
3.1 INTRODUCTION ................................................................................................. 26
3.2 LOCAL REVENUE PERFORMANCE FOR LGS .......................................................... 26
3.3 LG REVENUE ENHANCEMENT INITIATIVES ............................................................ 27
3.4 LOCAL REVENUE PERFORMANCE OF URBAN COUNCILS ........................................ 27
3.4.1 LOCAL REVENUE COLLECTED ............................................................................. 27
3.4.2 TAX HEAD CONTRIBUTION .................................................................................. 28
3.4.3 PROPERTY RATES............................................................................................. 29
3.4.4 TRADING LICENSE ............................................................................................. 30
3.4.5 LOCAL SERVICE TAX ......................................................................................... 31
3.4.6 LOCAL HOTEL TAX ............................................................................................ 32
3.4.7 OTHER LOCAL REVENUE SOURCES ..................................................................... 33
3.4.8 LOCAL REVENUE ENHANCEMENT INITIATIVES FOR URBAN COUNCILS ..................... 34
APPENDIX A: MOLG PERFORMANCE INDICATOR MATRIX ............................................... 35
APPENDIX B: STATISTICS PRODUCTION SCHEDULE ........................................................ 37
APPENDIX C: MOLG CURRENTLY IMPLEMENTED PROJECTS ........................................... 39
APPENDIX D: LOCAL GOVERNMENTS OF UGANDA AS AT 1ST MARCH 2016 ....................... 42
APPENDIX E: GLOSSARY .............................................................................................. 46
Ministry of Local Government (MoLG) Statistical Abstract 2016
vii
Acronyms
DPSF Decentralization Policy Strategic Framework
KCCA Kampala City Council Authority
LCD Local Councils Development
LG Local Government
LGFC Local Government Finance Commission
LGHT Local Government Hotel Tax
LGSSP Local Government Sector Strategic Plan
LR Local Revenue
LST Local Service Tax
MEAC Ministry of East African Community Affairs
MoLG Ministry Of Local Government
MPS Ministerial Policy Statement
MTEF Medium Term Expenditure Framework
MVP Millennium Villages Project
NBFP National Budget Framework Paper
NGO Non-govt. Organizations
NPA National Planning Authority
NPGEI National Priority Gender Equality Indicators
PNSD Plan for National Statistical Development
PSM Public Sector Management
SDG Sustainable Development Goal
UBOS Uganda Bureau of Statistics
ULGA Uganda Local Governments Association
Ministry of Local Government (MoLG) Statistical Abstract 2016
viii
Executive Summary
The Statistical Abstract is an annual Publication by the Ministry of Local
Government summarizing the statistical indicators within the Ministry. It is
composed of four chapters preceded with the forward, acknowledgements, table of
contents, acronyms and limitations/issues of the data.
Chapter one highlights the institutional profile encompassing the Ministry Overview,
Vision, Mission, Mandate, Key Functions, Strategic Objectives, Sector Policy and
Strategic Framework, Organizational Structure, Projects Portfolio in the Ministry,
Decentralization and Local government units in Uganda.
Chapter two presents statistics on the output indicators at departmental level within
the Ministry.
There was a 4.2% increment in central government transfers to LGs between
FYs (2013/14 & 2014/15).
We also note an increasing trend in the total expenditure categories across
all the financial years under review (2013/14-2015/16).
The highest number of LGs covered during the national assessment
exercise stood at 132 during FY 2014/15 and the lowest at 35 during FY
2015/16.
Routine and inspection activities were conducted in 94 district LGs and 98
urban councils during FY 2012/13, however during FY 2013/14 the number
of district LGs and urban councils where similar activities were conducted
dropped to 25 and 45 respectively.
The number of LGs where financial management and accountability capacity
was strengthened was way below the threshold for all the FYs.
The number of LGs supported in developing a sustainable HR capacity was
highest at 64 for the two consecutive FYs (2012/13 & 2013/14) and lowest
during FY 2015/16 at 9.
The highest number of LGs where conflicts were resolved stood at 17 during
FY 2014/15 and lowest at 6 during FY 2012/13.
Ministry of Local Government (MoLG) Statistical Abstract 2016
ix
The proportion of seats held by women at LGs stands at 41.4% while that of
men at 58.6%.
Chapter three presents statistics on the local revenues.
The number of LGs where stakeholder capacity in revenue mobilization was
strengthened was highest during FY 2012/13 standing at 68 and lowest
during FY 2013/14 at 9.
Throughout the five FYs (2010/11-2014/15), total local revenues for LGs
were increasing with the highest contributions coming from other revenue
sources other than the main sources (Local service tax, Local government
hotel tax, Property rates, User fees, and Licenses) while the lowest came
from the Local government hotel tax.
The budgeted and actual local revenue collected by urban councils on
average increased by 20% over the five financial year period (2009/10-
2013/14). The highest tax head contribution was from levies/user charges
with no specific rates, based on negotiations (Parking fees, Market dues,
Land fees, Loading and offloading, Fines, and Penalties) standing at 75%
yet the tax heads with well-defined legislations, procedures and rates had
the least contribution (Trading licenses 11%, Property rates 7%, Local
service tax 6% and Local hotel tax 1%).
Ministry of Local Government (MoLG) Statistical Abstract 2016
x
Limitations/issues of the data
The limiting factors to the compilation of this statistical abstract include among
others:
1. Inconsistency in reporting
Some of the output indicators reported on in the MoLG-Ministerial Policy statement
are not constantly reported on which makes statistical comparison difficult. The
missing data therefore is recorded as *na (not available) for some years.
2. Data backlog
The statistical abstract has been compiled using administrative data with the
Ministerial Policy Statements as the key data sources. Other sources were reports
produced by some departments and there is ultimately no primary data source.
While administrative data is cheap, there is untimeliness of the data collection,
analysis and dissemination which creates a backlog of data in the ministry.
3. Lack of a harmonized data base
The Ministry lacks a central information management system to facilitate easy
information sharing across departments. This constrained compilation of statistical
information from individual departments.
4. Limited appreciation of statistics
While the staff understand the use of statistics, they however appreciate its
relevance when need arises which leads to untimely reporting.
5. Non-disaggregated data
Most of the data that the Ministry reports is given in block figures which makes its
disaggregation problematic.
Ministry of Local Government (MoLG) Statistical Abstract 2016
1
|Chapter1: MINISTRY OF LOCAL GOVERNMENT
INSTITUTIONAL PROFILE
Ministry of Local Government (MoLG) Statistical Abstract 2016
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1.1 Ministry Overview
The Mandate of the Ministry of Local Government empowers it to spearhead the
implementation of the decentralization policy. Therefore the MoLG mandate extends
to promoting decentralization, updating the policy and legal instruments, coordinating
implementation of sector policies at the local level, and setting policies and service
standards. It is also responsible for mentoring, compliance inspection and support
supervision of Local Governments.
1.2 Vision
An effective and efficient Local Government system that provides quality, equitable
and sustainable services to the population
1.3 Mission
To co-ordinate and support Local Governments (LGs) in a bid to provide efficient and
sustainable services, improve the welfare of the people and eradicate poverty.
1.4 Mandate
The mandate is to guide, harmonize, mentor and advocate for all Local Governments
in support of Government’s vision of bringing about socio-economic transformation of
the country.
1.5 Key Functions
The mission and mandate of the Ministry of Local Government is broken down into
the following broad functions:
i. Ensuring that local governments comply with the statutory requirements and
adhere to national polices and standard;
ii. Ensuring that local governments are transparent and accountable to the people
in the way they use public resources so that development takes place;
iii. Facilitating the implementation of the decentralization policy and enhancing
democratic governance in the country by developing and reviewing systems,
structures, statutory instruments and guidelines on local governance;
iv. Building capacity (human and institutional) in the local governments for efficient
service delivery to the population.
Ministry of Local Government (MoLG) Statistical Abstract 2016
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v. Promoting of Local Economic Development (LED) as the fifth pillar of
decentralization, in support of wealth creation at the household level, with the
view to raising taxable incomes and reducing dependency.
1.6 Strategic Objectives
The Ministry's strategic objectives are:
i) To promote democratic governance, transparency and accountability in Local
Governments;
ii) To ensure that Local Governments deliver quality services to the population in an
efficient and effective manner;
iii) To ensure compliance with and adherence to statutory requirements, national
standards and policies by Local Governments;
iv) To build capacity of Local Governments Councils, relevant to and necessary for
efficient and effective service delivery;
v) To facilitate realization of Government’s poverty reduction initiatives among the
people and improve their wellbeing.
1.7 Sector Policy and Strategic Framework
The Ministry’s policy and strategic thrust is anchored by Government’s overall
blueprint for socio-economic transformation, as set out in the National Development
Plan. In addition, the Ministry’s programmes and work plans have also informed the
following key strategic initiatives:
1. The Decentralization Policy Strategic Framework (DPSF), 2013-2023
The DPSF constitutes an over-arching mechanism for coordination, programme
implementation and resource allocation in the local government sector. The current
DPSF re-affirms the democratic tenets, and broadly outlines strategies for
implementation of various facets of the decentralization policy over the period 2013-
2023.
2. Local Government Sector Strategic Plan (LGSSP) 2013-2023
Government of Uganda has over the years pursued deliberate policy shift away from
a project-driven approach to public investment, towards formulation of
Ministry of Local Government (MoLG) Statistical Abstract 2016
4
comprehensive, sector-wide programmes and investment plans, involving the
participation of all stakeholders.
Within this context, the Local Government Sector Strategic Plan (LGSSP 2013-2023)
was developed as a framework for guiding local government sector investments
towards areas considered critical for improving democratization, service delivery and
good governance. The LGSSP focuses on six key strategic areas, namely:
(i) Service delivery;
(ii) Administrative and Political decentralization;
(iii) Fiscal decentralization;
(iv) Transparency;
(v) Accountability and Integrity and;
(vi) Local economic development.
3. The Public Sector Management Investment Plan (PSM-SIP)
Within the context of the NDP, the Public Sector Management (PSM) is classified as
an enabling sector, and it is a key function for efficient and effective management of
public service delivery. The membership of the PSMWG includes Office of the Prime
Minister (Chair), MoLG, MPS, MEACA, KCCA, LGFC, NPA.
The PSM-SIP was designed as an overarching and incremental expenditure plan for
the PSM, which permits the constituent MDAs to pursue their respective on-going
programmes as presented in the National Budget Framework Paper (NBFP) and the
MTEF.
1.8 Organizational Structure
1.8.1 MoLG Organizational Structure
The Ministry is structured around two Directorates, each of which is headed by a
Director, namely:
i. The Directorate of Local Government Inspection, constituted by the
Department of District Inspection and the Department of Urban Inspection.
Ministry of Local Government (MoLG) Statistical Abstract 2016
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ii. Directorate of Local Government Administration, constituted by the Department
of District Administration, the Department of Urban Administration and the
Department of Local Councils Development.
In addition, is the Finance and Administration Department, headed by the Under
Secretary, a Policy and Planning Division, Procurement and Disposal Unit, and an
Internal Audit Unit, Each of these reports directly to the Permanent Secretary. The
macro structure of the Ministry is indicated below.
Ministry of Local Government (MoLG) Statistical Abstract 2016
6
Macro Structure – Ministry of Local Government
Permanent
Secretary
Procurement and
Disposal Unit
Internal
Audit
Unit
Division of
Planning &
Policy
Department of
Finance &
Administration
Department of
Urban
Inspection
Department of
District
Inspection
Directorate of LG
Inspection
Directorate of LG
Administration
Department of
District
Administration
Department of
Local Councils
Development
Department of
Urban
Administration
Ministry of Local Government (MoLG) Statistical Abstract 2016
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1.9 Projects Portfolio in the Ministry
In addition to the above, the Ministry also executes a number of projects that make
important contributions towards the socio-economic welfare of the people.
These projects are:
Community Agricultural Infrastructure Improvement Programme(CAIIP)
Markets and Agricultural Trade Improvement Programme (MATIP)
Support to MoLG;
Programme for Restoration of Livelihoods in Northern Region (PRELNOR);
and
Millennium Villages Project (MVP) Phase-II (MVPII).
A brief description of each of these projects, in terms of goals and objectives, location
and funding sources is provided in Appendix C of this Abstract.
1.9.1 Affiliated institutions within the Sector
Apart from MoLG, the other affiliated members of the local government fraternity are
the local governments themselves and their associations, the Local Government
Finance Commission.
The Uganda Local Governments Association (ULGA)
The Uganda Local Governments Association was formed way back in 1994 to
represent and advocate for the constitutional rights and interests of Local
Governments, and to act as the negotiating agency for its members. ULGA carries out
this mandate through lobbying, advocacy and representation of LGs at local, national
and international forums.
One of the key elements of the ULGA governance structure is the general assembly,
which convenes once a year and acts as the “Parliament” for local governments.
The Local Government Finance Commission (LGFC)
The LGFC was established under Article 194(1) of the Constitution of the Republic of
Uganda, 1995, with its mandate and functions defined in Article 194(4) of the
Constitution. The functions of the Commission are further elaborated in section 9 of
Ministry of Local Government (MoLG) Statistical Abstract 2016
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the Local Government Finance Commission Act (2003), and are largely of advisory
nature.
1.10 Decentralization
The current decentralization reform as introduced in 1993, was an outcome of a review
of the resistance council system and related statutory instruments. The review was
borne out of the desire to make local governments effective centers of local decision
making, planning and development. The commitment to the decentralized governance
reform was strengthened and maintained through the provisions of the 1995
Constitution, which clearly spells out that the State “is to be guided by the principle of
decentralization and devolution of governmental functions and powers” (Section II [iii]).
Decentralization is expected to contribute to development by empowering the people
and institutions at every level of society including public, private and civic institutions;
improving access to basic services; increasing people’s participation in decision-
making; assisting in developing people’s capacities; and enhancing government’s
responsiveness, transparency and accountability.
1.10.1 Powers decentralized to Local Governments
The objectives of the decentralisation policy in Uganda are to:
i. Transfer real power to districts and thus reduce the load of work on remote and
under resourced central officials.
ii. Bring political and administrative control over services to point where they are
actually delivered, thereby improving accountability and effectiveness,
promoting peoples feeling of ownership of programmes and projects executed
in their districts.
iii. Free local managers from central constraints and, as a long-term goal, allow
them develop organisational structures tailored to local circumstances.
iv. Improve financial accountability and responsibility by establishing a clear link
between the payment of taxes and the provision of services they finance.
Ministry of Local Government (MoLG) Statistical Abstract 2016
9
v. Improve the capacities of the councils to plan, finance and manage the delivery
of services of their finance and manage the delivery of services of their
constituencies.
vi. Enhance local economic development in order to increase local incomes
1.10.2 Local government units in Uganda
The Constitution and Local Governments Act provide for a criteria for the alteration of
boundaries and creation of new LGs and administrative units. The thrust of
decentralization at the inception was to empower people. It meant that powers had to
be devolved not only to the district but to all the levels of Local Councils from the
village, parish/ ward, sub-county, towns, municipalities and the district.
In line with the constitutional provisions, there has been a progressive increase in the
number of districts in Uganda from 16 in 1959 to 115 districts to date. This is intended
to bring services to the people ensuring effective administration, democratization and
people empowerment.
Table 1.1: Evolution of districts in Uganda
Year/Date No. of districts Districts/Provinces 1959 16 1962 17 Acholi, Ankole, Bugisu, Bukedi, Bunyoro, Busoga, Karamoja, Kigezi, Lango, Madi,
Masaka, Mbale Town, Mengo, Mubende, Teso, Toro, West Nile 1968 18 1971 19 East Acholi, West Acholi, Ankole, Bugisu, Bukedi, Bunyoro, Busoga, East Mengo,
Karamoja, Kigezi, Lango, Madi, Masaka, Mubende, Sebei, Teso, Toro, West Mengo, West Nile
1974 38 Apac, Arua, Bundibugyo, Bushenyi, Gulu, Hoima, Iganga, Jinja, Kabale, Kabarole,, Kalangala, Kampala, Kamuli, Kapchorwa, Kasese, Kibaale, Kiboga, Kisoro, Kitgum, Kotido, Kumi, Lira, Luwero, Masaka, Masindi, Mbale, Mbarara, Moroto, Moyo, Mpigi, Mubende, Mukono, Nebbi, Pallisa, Rakai, Rukungiri, Soroti, Tororo
January 1979 40 May 1979 22
August 1979 33 August 1980 33
15 March 1991 39 20 March 1997 45 Adjumani, Apac, Arua, Bugiri, Bundibugyo, Bushenyi, Busia, Gulu, Hoima, Iganga,
Jinja, Kabale, Kabarole, Kalangala, Kampala, Kamuli, Kapchorwa, Kasese, Katakwi, Kibaale, Kiboga, Kisoro, Kitgum, Kotido, Kumi, Lira, Luwero, Masaka, Masindi, Mbale, Mbarara, Moroto, Moyo, Mpigi, Mubende, Mukono, Nakasongola, Nebbi, Ntungamo, Pallisa, Rakai, Rukungiri, Sembabule, Soroti, Tororo
Ministry of Local Government (MoLG) Statistical Abstract 2016
10
28 November 2000 56 Adjumani, Apac, Arua, Bugiri, Bundibugyo, Bushenyi, Busia, Gulu, Hoima, Iganga, Jinja, Kabale, Kabarole, Kaberamaido, Kalangala, Kampala, Kamuli, Kamwenge, Kanungu, Kapchorwa, Kasese, Katakwi, Kayunga, Kibaale, Kiboga, Kisoro, Kitgum, Kotido, Kumi, Kyenjojo, Lira, Luwero, Masaka, Masindi, Mayuge, Mbale, Mbarara, Moroto, Moyo, Mpigi, Mubende, Mukono, Nakapiripirit, Nakasongola, Nebbi, Ntungamo, Pader, Pallisa, Rakai, Rukungiri, Sembabule, Sironko, Soroti, Tororo, Wakiso, Yumbe
1st July 20051 69 Adjumani, Apac, Arua, Bugiri, Bundibugyo, Bushenyi, Busia, Gulu, Hoima, Iganga, Jinja, Kabale, Kabarole, Kaberamaido, Kalangala, Kampala, Kamuli, Kamwenge, Kanungu, Kapchorwa, Kasese, Katakwi, Kayunga, Kibaale, Kiboga, Kisoro, Kitgum, Kotido, Kumi, Kyenjojo, Lira, Luwero, Masaka, Masindi, Mayuge, Mbale, Mbarara, Moroto, Moyo, Mpigi, Mubende, Mukono, Nakapiripirit, Nakasongola, Nebbi, Ntungamo, Pader, Pallisa, Rakai, Rukungiri, Sembabule, Sironko, Soroti, Tororo, Wakiso, Yumbe, Amolatar, Amuria, Bukwo, Butaleja, Ibanda, Isingiro, Kaabong, Kaliro, Kiruhura, Koboko, Manafa, Mityana, Nakaseke
1st July 2006 80 Abim, Adjumani, Amolatar, Amuria, Amuru, Apac, Arua, Budaka, Bududa, Bugiri, Bukedea, Bukwo, Buliisa, Bundibugyo, Bushenyi, Busia, Butaleja, Dokolo, Gulu, Hoima, Ibanda, Iganga, Isingiro, Jinja, Kaabong, Kabale, Kabarole, Kaberamaido, Kalangala, Kaliro, Kampala, Kamuli, Kamwenge, Kanungu, Kapchorwa, Kasese, Katakwi, Kayunga, Kibaale, Kiboga, Kiruhuura, Kisoro, Kitgum, Koboko, Kotido, Kumi, Kyenjojo, Lira, Luwero, Lyantonde, Manafwa, Masaka, Masindi, Mayuge,, Mbale, Mbarara, Mityana, Moroto, Moyo, Mpigi, Mubende, Mukono, Nakapiripirit, Nakaseke, Nakasongola, Namutumba, Nebbi, Ntungamo, Maracha, Oyam, Pader, Pallisa, Rakai, Rukungiri, Sembabule, Sironko, Soroti, Tororo, Wakiso, Yumbe
1st July 2009 87 Abim, Adjumani, Amolatar, Amuria, Amuru, Apac, Arua, Budaka, Bududa, Bugiri, Bukedea, Bukwo, Buliisa, Bundibugyo, Bushenyi, Busia, Butaleja, Dokolo, Gulu, Hoima, Ibanda, Iganga, Isingiro, Jinja, Kaabong, Kabale, Kabarole, Kaberamaido, Kalangala, Kaliro, Kampala, Kamuli, Kamwenge, Kanungu, Kapchorwa, Kasese, Katakwi, Kayunga, Kibaale, Kiboga, Kiruhuura, Kisoro, Kitgum, Koboko, Kotido, Kumi, Kyenjojo, Lira, Luwero, Lyantonde, Manafwa, Masaka, Masindi, Mayuge,, Mbale, Mbarara, Mityana, Moroto, Moyo, Mpigi, Mubende, Mukono, Nakapiripirit, Nakaseke, Nakasongola, Namutumba, Nebbi, Ntungamo, Maracha, Oyam, Pader, Pallisa, Rakai, Rukungiri, Sembabule, Sironko, Soroti, Tororo, Wakiso, Yumbe Amudat, Buikwe, Buyende, Kyegegwa, Lamwo, Otuke, Zombo.
1st July 20102 111 Abim, Adjumani, Agago, Alebtong, Amolatar, Amudat, Amuria, Amuru, Apac, Arua, Budaka, Bududa, Bugiri, Buhweju, Buikwe, Bukedea, Bukomansimbi, Bukwo, Bulambuli, Buliisa, Bundibugyo, Bushenyi, Busia, Butaleja, Butambala, Buvuma, Buyende, Dokolo, Gomba, Gulu, Hoima, Ibanda, Iganga, Isingiro, Jinja, Kaabong, Kabale, Kabarole, Kaberamaido, Kalangala, Kaliro, Kalungu, Kamuli, Kamwenge, Kanungu, Kapchorwa, Kasese, Katakwi, Kayunga, Kibaale, Kiboga, Kibuku, Kiruhuura, Kiryandongo, Kisoro, Kitgum, Koboko, Kole, Kotido, Kumi, Kween, Kyankwanzi, Kyegegwa, Kyenjojo, Lamwo, Lira, Luuka, Luwero, Lwengo, Lyantonde, Manafwa, Masaka, Masindi, Mayuge, Mbale, Mbarara, Mitoma, Mityana, Moroto, Moyo, Mpigi, Mubende, Mukono, Nakapiripirit, Nakaseke, Nakasongola, Namayingo, Namutumba, Napak, Nebbi, Ngora, Ntoroko, Ntungamo, Nwoya, Maracha, Otuke, Oyam, Pader, Pallisa, Rakai, Rubirizi, Rukungiri, Sembabule, Serere, Sheema, Sironko, Soroti, Tororo, Wakiso, Yumbe, Zombo
1 In 2005, Kampala ceased to be a district 2 In March 2010, the Kampala Capital City Authority Act became active, introducing new management
arrangements for the Kampala Capital City.
Ministry of Local Government (MoLG) Statistical Abstract 2016
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1st July 2016 115 Abim, Adjumani, Agago, Alebtong, Amolatar, Amudat, Amuria, Amuru, Apac, Arua, Budaka, Bududa, Bugiri, Buhweju, Buikwe, Bukedea, Bukomansimbi, Bukwo, Bulambuli, Buliisa, Bundibugyo, Bushenyi, Busia, Butaleja, Butambala, Buvuma, Buyende, Dokolo, Gomba, Gulu, Hoima, Ibanda, Iganga, Isingiro, Jinja, Kaabong, Kabale, Kabarole, Kaberamaido, Kagadi, Kakumiro, Kalangala, Kaliro, Kalungu, Kamuli, Kamwenge, Kanungu, Kapchorwa, Kasese, Katakwi, Kayunga, Kibaale, Kiboga, Kibuku, Kiruhuura, Kiryandongo, Kisoro, Kitgum, Koboko, Kole, Kotido, Kumi, Kween, Kyankwanzi, Kyegegwa, Kyenjojo, Lamwo, Lira, Luuka, Luwero, Lwengo, Lyantonde, Manafwa, Masaka, Masindi, Mayuge, Mbale, Mbarara, Mitoma, Mityana, Moroto, Moyo, Mpigi, Mubende, Mukono, Nakapiripirit, Nakaseke, Nakasongola, Namayingo, Namutumba, Napak, Nebbi, Ngora, Ntoroko, Ntungamo, Nwoya, Maracha, Omoro, Otuke, Oyam, Pader, Pallisa, Rakai, Rubanda, Rubirizi, Rukungiri, Sembabule, Serere, Sheema, Sironko, Soroti, Tororo, Wakiso, Yumbe, Zombo
Source: MoLG
Ministry of Local Government (MoLG) Statistical Abstract 2016
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|Chapter2: DEPARTMENTAL OUTPUT INDICATORS
Ministry of Local Government (MoLG) Statistical Abstract 2016
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2.1 Finance and Administration
2.1.1 Introduction
The Finance and Administration department is responsible for providing administrative
and support services to the rest of the departments of the Ministry. It also coordinates,
guides and harmonizes the Ministry’s policy formulation, planning and budgeting
functions. It handles the following specific functions:
Preparing and making submissions for recruitment of staff;
Formulating, reviewing and executing the Ministry’s human resource
management and development policies;
Providing and managing transport facilities and other logistics;
Providing for the Ministry’s utilities and consumables;
Negotiating contracts and procuring services for the Ministry; and
Acquiring, managing and accounting for the finances of the Ministry;
Coordinating the policy, planning and budgeting functions in the Ministry; and
Coordinating the ICT functions for the Ministry.
2.1.2 Central government transfers to LGs
Article 193 (1) of the constitution and section 84(1) of the LGA Cap 243 provide that
central government shall transfer money to local governments through unconditional,
conditional and equalization grants.
There was a 4.2% increment in central government transfers to LGs between FY
(2013/14 & 2014/15) as presented in Table 2.1 below.
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Table 2.1: Central government transfers to LGs (FY 2013/14 & 2014/15)
FY 2013/14 FY 2014/15
Item Approved Outturn %Transfers Approved Outturn %Transfers
Conditional Grants 1,926.196 1,249.62 64.9 2,260.14 1,590.57 70.4 Unconditional Grants 79.44 79.6 100.2 82.572 61.928 71.5 Equalization Grants 3.494 3.49 99.9 3.594 2.696 75
Total 2,009.13 1,332.71 66.3 2,346.306 1,655.2 70.5 Source: Ministerial Policy Statements – MoLG
2.1.3 Approved budget allocations to LGs
The central government allocates resources to LGs for Wage, Non-wage recurrent
and development expenditures in every quarter of the financial year. Findings from
Figure 2.1 below show that there was an increasing trend in the total approved budget
allocations to LGs for all the expenditure categories traced throughout the period
under review (FY 2013/14 – 2015/16).
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Figure 2.1: Approved budget allocations to LGs by expenditure category
Source: Ministerial Policy Statements – MoLG
2.2 Local government inspection and assessment
2.2.1 Introduction
Local government inspection and assessment is undertaken within the MoLG through
the District and Urban Inspection departments. Presented in this chapter therefore are
the statistical outputs of the above mentioned inspection departments.
District Inspection Department
The strategic objective of this department is to ensure effective and efficient
performance of district local governments, and to assess and evaluate adherence to
set policies, laws, regulations and procedures. The specific functions are to:
Monitor and inspect financial management standards in district LGs;
Build capacity of local governments in financial management;
Ensure local governments’ compliance with statutory requirements, national
standards and policies;
FY 2013/14 FY 2014/15 FY 2015/16
Wage Recurrent 1,266 1,525 1,440
Non-Wage Recurrent 390 483 569
Development (Domestic) 353 338 337
Total 2,009 2,346 2,346
0
500
1,000
1,500
2,000
2,500
Sh
s i
n B
illi
on
s
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Support local governments in local revenue mobilization.
Urban Inspection Department
The strategic objective of this department is to undertake systematic verification of
adherence to established legal and policy frameworks, regulations, guidelines,
procedures and rules so as to ensure efficiency and effectiveness in the performance
of Urban Local Governments. The specific functions are to:
Monitor and inspect financial management systems in Urban LGs;
Assess the performance of all Urban LGs;
Build capacity of Urban Local Governments in financial management;
Assess and put in place mechanisms for Urban LGs to implement sectoral
policies of MDAs;
Support Local Governments in local revenue mobilization.
2.2.2 Annual National assessment of LGs
LGs are assessed using the automated tool for national assessment and as presented
in Table 2.2 below, the highest number of LGs covered during the national
assessment exercise stood at 132 during the FY 2014/15. However, in the FY
2015/16, the number of nationally assessed LGs declined to 35.
Table 2.2: No. of LGs covered during the national assessment exercise
Financial Year (FY)
2011/12 2012/13 2013/14 2014/15 2015/16
LGs na 111 111 132 35
Source: Ministerial Policy Statements – MoLG. *na - denotes data not available.
2.2.3 Routine and Inspection activities
Figure 2.2 below represents the number of LGs where routine and inspection activities
were conducted. The highest number of district LGs where routine and inspection
activities were conducted was 94 during FY2012/13 and lowest at 25 during
FY2013/14. On the other hand, the highest number of urban councils where routine
and inspection activities were conducted was 98 during the FY2012/13 and lowest
Ministry of Local Government (MoLG) Statistical Abstract 2016
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during the FY2013/14 at 45. It is also highlighted that during the FY2012/13 and
FY2013/14, the highest and lowest numbers of LGs where routine and inspection
activities were conducted were registered respectively.
Figure 2.2: No. of LGs where Routine and Inspection activities were conducted
Source: Ministerial Policy Statements – MoLG
2.2.4 Financial management and accountability in LGs
Despite the Ministry’s mandate to strengthen LGs’ capacity in financial management
and accountability, there seems to exist constraining factors hampering this effect. It
is evident in Table 2.3 below that the number of LGs where financial management and
accountability capacity was strengthened for the past four FYs period is way below
the threshold.
0
50
100
150
200
250
300
350
2011/12 2012/13 2013/14 2014/15 2015/16 Total
Financial Year (FY)
Districts 43 94 25 82 30 274
Urban Councils 56 98 45 83 47 329
No
. of
LGs
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Table 2.3: No. of LGs where financial management and accountability capacity was strengthened
Financial Year(FY)
2011/12 2012/13 2013/14 2014/15 2015/16
LGs - 30 30 21 0
Source: Ministerial Policy Statements – MoLG.
2.2.5 Back-up support in financial management
Table 2.4 below shows that there is a decreasing trend in the number of urban councils
provided with back-up support in financial management across the five financial years.
Table 2.4: No. of Urban councils provided with back-up support in financial management
Financial Year(FY)
LG 2011/12 2012/13 2013/14 2014/15 2015/16
Urban Councils na 14 14 8 4
Source: Ministerial Policy Statements – MoLG. *na - denotes data not available.
2.2.6 Monitoring and support supervision
Table 2.5 shows the trend in the number of LGs supported to develop HR capacity
that is sustainable for the five financial year period (2011/12-2015/16). The number of
LGs supported in developing a sustainable HR capacity was highest at 64 during the
FYs (2012/13 & 2013/14) and lowest during the FY2015/16 at 9.
Table 2.5: No. of LGs supported to develop sustainable HR capacity
Financial Year (FY)
2011/12 2012/13 2013/14 2014/15 2015/16
LGs 52 52 64 64 9
Source: Ministerial Policy Statements – MoLG.
2.2.7 Technical support and training
The Ministry gives technical support and trains Local Government officials as one of
the ways to strengthen Human resource capacity at LGs. Table 2.6 highlights the
number of LGs whose HR capacity was strengthened. The number of District LGs
where HR capacity was strengthened slightly increased to 50 in 2013/14 as compared
to FY 2012/13. We also note a tremendous increase in FY 2012/13 that stood at 48
Ministry of Local Government (MoLG) Statistical Abstract 2016
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District LGs as compared to 18 in 2011/12. From the table, FY 2015/16 registered the
lowest number of LGs whose HR capacity was strengthened standing at 13. For the
three financial years (2012/13-2014/15) where data on urban councils is available, HR
capacity in 20 urban councils was strengthened for FY 2012/13 and 2013/14.
However, there was decline in the FY 2014/15 by 12 urban councils.
Table 2.6: No. of LGs where HR capacity was strengthened
Financial Year (FY)
LGs 2011/12 2012/13 2013/14 2014/15 2015/16
Districts 18 48 50 na 13
Urban Councils - 20 20 08 -
Source: Ministerial Policy Statements – MoLG. *na - denotes data not available.
2.2.8 Support and training in urban physical development planning
The Table 2.7 below presents the number of urban councils that were supported and
trained in physical development planning over the five-year financial period (2011/12
– 2015/16)). For the three consecutive financial years (2013/14 – 2015/16) where data
is available, 12 urban councils were supported and trained in urban physical
development planning during the FY2013/14 while 3 LGs during the following
FY2014/15.
Table 2.7: No. of supported and trained urban councils in urban Physical development Planning
Financial Year (FY)
LG 2011/12 2012/13 2013/14 2014/15 2015/16
Urban Councils na na 12 3 5
Source: Ministerial Policy Statements – MoLG. *na - denotes data not available.
2.3 Local government administration and development
2.3.1 Introduction
Local government administration and development is undertaken within the MoLG
through the District administration and development, Urban administration and Local
Councils development departments. Presented in this chapter therefore are the
Ministry of Local Government (MoLG) Statistical Abstract 2016
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statistical outputs of the above mentioned administration and development
departments.
District Administration and Development This department provides administrative guidance and support to local governments
in order to maintain performance standards and administrative efficiency. The specific
functions are to:
a. Coordinate and provide administrative support to local governments.
b. Advocate for protection and represent the interests of local government
administrations at the national level.
c. Provide district authorities with technical guidance in the performance of
their functions, and in the application of relevant government statutes and
policies.
d. Evolve skills development for local government staff so as to enable them
effectively deal with the challenges of the decentralization process.
e. Organize quarterly meetings of Chief Administrative Officers and Town
Clerks of Municipalities.
f. Undertake support supervision of local governments.
g. Coordinate deployments, performance management and disciplining Chief
Administrative Officers and their deputies.
h. Coordinate the Joint Annual Review of Decentralization and the
commemoration of the Africa Day of Decentralization and Local
Development on 10th August, each year.
Urban administration
The purpose of this department is to provide administrative guidance and support to
urban local governments, with a view of maintaining the required performance
standards and administrative efficiency. The specific functions are to:
Ministry of Local Government (MoLG) Statistical Abstract 2016
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a. Assess the performance of urban local governments in the delivery of
services to the population.
b. Promote staff training and development.
c. Put in place mechanisms that make urban councils adhere to established
legal and policy frameworks.
d. Advise relevant line Ministries on areas where they need to improve their
services to urban councils.
e. Advocate, represent, protect and defend urban council interests at all levels.
f. Carry out technical studies on the creation and upgrading of rural growth
centres and urban councils.
g. Develop training and sensitization programmes for urban councils.
h. Undertake support supervision, monitoring and mentoring of urban local
governments.
i. Coordinate the deployments, performance management and discipline of
Town Clerks of Municipalities.
Local Councils Development
The department of Local Councils Development provides necessary support to local
councils for efficient and effective local governance. The specific functions are to:
a. Design, develop and conduct training and sensitization programmes for
local councils.
b. Ensure that vacant posts within the hierarchy of local Councils are filled in
liaison with Electoral Commission.
c. Process and advice local governments on ordinances and bye-laws, in
liaison with the Ministry of Justice and Constitutional Affairs.
d. Monitor the relationship between elected and appointed officials in local
governments.
Ministry of Local Government (MoLG) Statistical Abstract 2016
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e. Conduct studies and provide technical advice on alteration of boundaries,
creation of new local governments and administrative units, in line with the
provisions of the law.
2.3.2 Monitoring and support to service delivery by urban councils
Monitoring and support to service delivery was mostly conducted in FY 2013/14
standing at 60 urban councils as compared to only 22 urban councils in the FY
2014/15 which presents a declining trend in the number of urban councils supported,
monitored and supervised as shown in Table 2.8 below.
Table 2.8: No. of urban councils supported, monitored, supervised and mentored
Financial Year (FY)
LG 2011/12 2012/13 2013/14 2014/15 2015/16
Urban Councils 16 40 60 22 -
Source: Ministerial Policy Statements – MoLG.
2.3.3 Resolved Conflicts between appointed and elected officials in LGs
Conflict is a serious difference of opinion or and wishes and is escalated by natural
competition between two or more parties about scarce resources, power and prestige.
Parties in conflict believe they have incompatible goals, and their aim is to neutralize,
take advantage over, injure or destroy one another. Conflict in Local Governments
normally occurs between the following parties;
Elected and appointed officials
District and lower level local governments
Local councils and statutory bodies
Local governments and central government
Local governments and NGOs
Staff
Population and local government institutions
Council and executive committees
Departments
Ministry of Local Government (MoLG) Statistical Abstract 2016
23
The causes of conflict in local governments include among others; Poor
communication, Legal obligations, Political ideologies and alliances, Sheer ignorance,
Lack of transparency and accountability, Corruption, Existence of many power
centres, Ethnicity, and Failure to differentiate between official/public and personal
matters.
Results in table 2.9 show that FY2014/15 had the highest number of LGs where
conflicts were resolved standing at 17 as compared to the 11 LGs in the previous
FY2013/14. In FY2012/13, conflict resolutions were carried out in 6 LGs which also
registered a decline as compared to the 11 LGs in 2011/12.
Table 2.9: No. of LGs where conflicts between appointed and elected officials in LGS were resolved
Financial Year (FY)
2011/12 2012/13 2013/14 2014/15 2015/16
LGs 11 6 11 17 na
Source: Ministerial Policy Statements – MoLG. *na - denotes data not available.
2.3.4 Leadership participation in LGs
Sustainable Development Goal (SDG) 5 pronounces gender targets and indicators on
eliminating gender inequality and among the targets is to ensure that women fully
participate and are equally represented at all levels of national leadership and
decision-making in economic, political and social aspects of life. As part of the process
to domesticate the 2030 Global Agenda and follow up on gender issues, National
Priority Gender Equality Indicator (NPGEI) 4.1a: proportion of seats held by women in
LGs was adopted to inform policy about gender equality.
In addition, the Local Government Act (CAP 243, Section 2c) provides for the
establishment of a democratic, political and gender sensitive administrative set up in
LGs where Local Councils must have a mandatory quota system of a third women
representation.
Leadership participation in LGs (Base Year 2016) for the elected persons by sex is
presented in the Table 2.10 below. The proportion of seats held by women at LGs
Ministry of Local Government (MoLG) Statistical Abstract 2016
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stands at 41.4 percent while that of the men is 58.6 percent. This highlights a more
representation of seats held by men compared to women which pauses a gender gap
in leadership participation at LGs.
Table 2.10: Proportion of seats held at LGs by Sex
Number Percent
S/No. Category/Position Men Women Total Men Women Total
1 District Chair persons 111 1 112 99.11 0.89 100
2 Municipal Division Chairperson 34 3 37 91.89 8.11 100
3 Sub-County/Town Council/Municipal Division Chairpersons
1369 12 1381 99.13 0.87 100
4 District directly elected Councillors 1401 23 1424 98.38 1.62 100
5 District women Councillor - 982 982 0.00 100.00 100
6 District Councillors representing Older Persons
137 116 253 54.15 45.85 100
7 District Councillors representing Youths
124 113 237 52.32 47.68 100
8 District Councillors representing PWD
118 111 229 51.53 48.47 100
9 Municipal Division directly elected Councillors
569 12 581 97.93 2.07 100
10 Municipal Division Councillor for Older Persons
35 36 71 49.30 50.70 100
11 Municipal Division Councillor for PWD
44 40 84 52.38 47.62 100
12 Municipal Division Councillor representing Youths
43 36 79 54.43 45.57 100
13 Municipal Division Women Councillor
- 394 394 0.00 100.00 100
14 Sub-county/Town/Municipal Division directly elected Councillor
6823 52 6875 99.24 0.76 100
15 Sub-county/Town/Municipal Division Councillor representing older persons
1302 1183 2485 52.39 47.61 100
16 Sub-county/Town/Municipal Division Councillor representing PWD
1416 1369 2785 50.84 49.16 100
17 Sub-county/Town/Municipal Division Councillor representing Youths
1477 1404 2881 51.27 48.73 100
18 Sub-county/Town/Municipal Division Women Councillor
- 6755 6755 0.00 100.00 100
Total 15,003 12,642 27,645 58.57 41.43 100 Source: Uganda Electoral Commission, 2016 *Figures exclude Kampala*
Ministry of Local Government (MoLG) Statistical Abstract 2016
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|Chapter3: LOCAL REVENUES
Ministry of Local Government (MoLG) Statistical Abstract 2016
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3.1 Introduction
Local revenues provide the most discretionary source of financing and therefore local
revenue enhancement is a critical component of LG financing mainly for recurrent
operations and sustainability of infrastructure investments - fiscal decentralization.
3.2 Local revenue performance for LGs
Table 3.1 below shows the performance of local revenues for local governments for
the FYs 2010/11 - 2014/15. It is evident that throughout the years the total local
revenues have been increasing with the highest contribution from other revenues
while the lowest from LGHT.
Table 3.1: Trends of Local Revenue Performance
Financial Year
Source 2010/11 2011/12 2012/13 2013/14 2014/15
Local
Service Tax 6,542,312
7,115,367
10,786,471
10,113,773
11,669,794,247
Local
Governmen
t Hotel Tax
928,320
1,163,667
1,065,024
1,278,958
2,854,848,215
Property
rates
31,557,087
29,289,945
33,048,809
38,678,504
45,108,631,476
User Fees
21,975,206
20,931,123
29,004,195
34,058,325
36,358,667,019
Licenses
6,564,179
15,559,527
8,807,179
11,036,713
12,339,444,427
Others
43,478,222
43,481,781
56,041,712
57,837,328
68,879,347,669
Total
111,045,326
117,541,410
138,753,390
153,003,601
177,210,733,053
Source: LGFC Bank, 2016
Ministry of Local Government (MoLG) Statistical Abstract 2016
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3.3 LG revenue enhancement initiatives
The implementation of LG revenue enhancement initiatives has not fully taken off in
all the LGs. Table 3.2 below presents findings on the number of LGs where
stakeholder capacity in revenue mobilization was strengthened during the five
financial years.
Table 3.2: No. of LGs where stakeholder capacity in revenue mobilization was strengthened
Financial Year(FY)
2011/12 2012/13 2013/14 2014/15 2015/16
LGs 21 68 09 15 -
Source: Ministerial Policy Statements – MoLG.
3.4 Local revenue performance of urban councils
The Ministry through the department of Urban Inspection undertook a review of local
revenue performance of urban councils for a period of five Financial years (FY
2009/10 – 2013/14) focusing on the main revenue sources that include; Property
rates, Trading License, Local Hotel Tax, Local service Tax and Others.
3.4.1 Local revenue collected
The Figure 3.1 below presents the budgeted against the actual local revenue (LR)
collected between FY 2009/10 and 2013/14 by the 93 out of 196 Urban Councils that
were reviewed. Both the budgeted and actual local revenue collected on average
increased by 20% over the period which rendered the Urban Councils’ budgets
realistic. The total sum of local revenue collected increased from 10 billion in 2009/10
to 17 billion in 2013/14.
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Figure 3.1: Budgeted V.s Actual LR collected (FY 2009/10 - 2013/14)
Source: Booklet on Local Revenue Performance of Urban Councils – MoLG
3.4.2 Tax head contribution
The contribution of each tax head over the five financial-years period (FY 2009/10 -
2013/14) is illustrated using the pie-chart below. The highest tax head contribution of
75% was from the levies/ user charges with no specific rates, based on negotiations -
others (Parking fees, Market dues, Land fees, loading and Offloading, Fines and
Penalties). The tax heads with well-defined legislations, procedures and rates,
however, had the least contribution as shown in Figure 3.2 below.
2009/10 2010/11 2011/12 2012/13 2013/14
Financial Years
Budgeted Amounts (000) 12,753,167 14,381,703 16,354,133 18,278,641 20,032,217
Actual Amounts (000) 10,933,454 12,084,413 14,159,725 15,458,178 17,044,611
0
5,000,000
10,000,000
15,000,000
20,000,000
25,000,000
Shs
('0
00
)
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Figure 3.2: Proportion of each tax head contribution (FY 2009/10 - 2013/14)
3.4.3 Property Rates
There exists a bigger discrepancy between the budgeted and actual property rates
collected over the FY period 2009/10 – 2013/14 as shown in Figure 3.3 below and this
could be a resultant from: Exemptions on residential properties for owner occupied
residences, Cost of property valuation and the subsequent post valuation process
costs being unaffordable by most Urban councils, Most Urban Councils having expired
valuation rolls, Unrealistic budgeting by Urban Councils and Failure to carry out proper
assessment of property rates before budgeting.
Property Rates7%
Trading License11%
Local Service
Tax6%
Local Hotel Tax
1%
Others75%
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Figure 3.3: Aggregate Budgeted V.s Actual Property Rates (FY 2009/10 - 2013/14)
Source: Booklet on Local Revenue Performance of Urban Councils - MoLG
3.4.4 Trading License
Figure 3.4 below shows a positive trend over the period in the budgeted and actual
trading licenses collected in aggregate by Urban Councils. This could possibly be a
result of: Revision of the budget estimates thereby smoothening the gap between the
budgeted and actual local revenue collected, Mostly assessed local revenue source
in Urban Councils, Most reliable and potential revenue source in Urban Councils, Most
tendered out revenue source and the lack of requisite proficiency and capacity in
revenue collection by most revenue contractors.
2009/10 2010/11 2011/12 2012/13 2013/14
Financial Year
Budgeted ('000) 1,241,649 1,462,481 1,530,489 1,772,684 2,056,782
Actual ('000) 815,676 929,912 869,578 1,123,832 1,481,298
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000A
mo
un
ts (
'00
0)
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Figure 3.4: Aggregate Budgeted V.s Actual Trading License (FY 2009/10 - 2013/14)
Source: Booklet on Local Revenue Performance of Urban Councils – MoLG
3.4.5 Local Service Tax
The Figure 3.5 below presents the trends of the budgeted and actual service tax
collected by Urban Councils between FY2009/10 – 2013/14. There are however
fluctuations in the presented trends which could have been mainly due to: Exemptions
of local service tax (LST) that reduced the tax base – Developing LST for Commercial
farmers, No recognition of those who pay LST probably by issuance of a tax ticket as
was the case with Graduated Tax.
2009/10 2010/11 2011/12 2012/13 2013/14
Financial Year
Budgeted ('000) 1,219,692 1,349,801 1,964,556 2,034,107 2,363,191
Actual ('000) 981,669 1,130,140 1,693,894 1,736,475 2,029,680
0
500,000
1,000,000
1,500,000
2,000,000
2,500,000A
mo
un
ts (
'00
0)
Ministry of Local Government (MoLG) Statistical Abstract 2016
32
Figure 3.5: Aggregate Budgeted V.s Actual Local Service Tax (FY 2009/10 - 2013/14)
Source: Booklet on Local Revenue Performance of Urban Councils – MoLG
3.4.6 Local Hotel Tax
The Local Hotel tax head posed a number of challenges to Local Governments and
this can be demystified by the trends in the figure 3.6 below. The contributing factors
include: Poor enforcement mechanism, Poor record keeping by hotels, Tax evasion –
Lack of update information systems of modern hotels and inadequate assessment of
this revenue source by Urban Councils.
2009/10 2010/11 2011/12 2012/13 2013/14
Financial Year
Actual ('000) 516,204 581,533 643,857 1,184,081 1,044,009
Budgeted ('000) 620,194 718,851 734,437 1,202,494 1,225,968
0
200,000
400,000
600,000
800,000
1,000,000
1,200,000
1,400,000A
mo
un
ts (
'00
0)
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Figure 3.6: Aggregate Budgeted V.s Actual Local Hotel Tax FY2009/10 - 2013/14
Source: Booklet on Local Revenue Performance of Urban Councils – MoLG
3.4.7 Other local revenue sources
There is a positive trend though at a slightly decreasing rate for the actual other local
revenue sources in aggregate collected by Urban Councils as indicated in Figure 3.7
below. This could have been due to: Losses of Local revenue through revenue
contractors, Laxity of revenue collectors to collect the potential revenues,
Uncoordinated political statements, Failure to maintain up-to-date taxpayers registers
hence failing to accurately estimate revenue potential and targets, and Political
interference during awards of tenders.
2009/10 2010/11 2011/12 2012/13 2013/14
Financial Year
Actual ('000) 188,116 135,375 166,175 169,451 173,191
Budgeted ('000) 412,847 199,055 232,213 235,533 401,786
0
50,000
100,000
150,000
200,000
250,000
300,000
350,000
400,000
450,000A
mo
un
ts (
'00
0)
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Figure 3.7: Aggregate Budgeted V.s Actual Other LR Sources FY2009/10 -
2013/14
Source: Booklet on Local Revenue Performance of Urban Councils – MoLG
3.4.8 Local revenue enhancement initiatives for urban councils
The number of Urban councils supported in local revenue enhancement within the five
Financial years period (2011/12 – 2015/16) is presented in Table 3.6 below. Local
revenue enhancement initiatives for urban councils were conducted in 8 LGs in the
FY 2013/14 as compared to 20 LGs in the preceding FY. The results also show a
slight increase in FY 2014/15 to 10 LGs as compared to 8 LGs in FY 2013/14.
However, we notice a decline in the number of urban councils supported in local
revenue enhancement by 7 LGs in the FY 2015/16.
Table 3.6: No. of urban councils whose stakeholders’ capacity in revenue mobilization was strengthened
Financial Year(FY)
LG 2011/12 2012/13 2013/14 2014/15 2015/16
Urban Councils - 20 8 10 3
Source: Ministerial Policy Statements – MoLG.
2009/10 2010/11 2011/12 2012/13 2013/14
Financial Year
Budgeted ('000) 9,258,786 10,651,515 11,892,437 13,033,822 13,984,489
Actual ('000) 8,431,788 9,307,454 10,786,221 11,244,340 12,316,432
0
2,000,000
4,000,000
6,000,000
8,000,000
10,000,000
12,000,000
14,000,000
16,000,000
Am
ou
nts
('0
00
)
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Appendix A: MoLG Performance Indicator Matrix
FINANCIAL YEAR
OUTPUT CODE/VF DESCRIPTION OF OUTPUT PERFORMANCE INDICATOR 2013/14 2014/15 2015/16
1321 DISTRICT ADMINISTRATION AND DEVELOPMENT
132101
Monitoring and Support Supervision of LGs
% of LGs with functional TPCs, PACs, DSCs, Land Boards and Contract Committees
93 95
1322 LOCAL COUNCIL AND DEVELOPMENT
132201
Local Government Councillors trained
LGs capacity improved/councillors trained
100
1323 URBAN ADMINISTRATION AND DEVELOPMENT
132301 Monitoring and support to service delivery by urban councils
%age of urban councils which have implemented recommendations in inspection reports
80
%age of urban councils that have implemented physical development plans
82
%age of urban councils with Road sanitary and fire fighting Equipment monitored
84
% age of districts with urban councils represented on DSC, Land Boards and PAC's
100
%age of functional TPC, PPC, and Contract committees
100
132302 Technical support and training of Urban councils
%age of urban councils and physical planning committees trained
10
%age of urban councils whose technical and political leaders have been trained
10
1324 LOCAL GOVERNMENT INSPECTION AND ASSESSMENT
Ministry of Local Government (MoLG) Statistical Abstract 2016
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132401 Inspection and monitoring of LGs
No. of LGs covered by routine inspection
96 111
% of districts meeting minimum conditions
100
% of LGs with clean audit reports(annual unqualified opinion)
38
% of MCs meeting minimum conditions
96
% of TC meeting minimum conditions
95
% of urban councils with clean audit reports(annual unqualified opinion)
36
132403
LG local revenue enhancement initiative implemented
Number of LGs with improved Local revenue collections
6
No. of LGs meeting minimum conditions of service delivery
111
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Appendix B: Statistics Production Schedule
No. Statistics/Indicator produced
Data Source
(Survey Census Administrative Data)
Lowest level of disaggregation
(District, Urban/Rural, Sub-county etc.)
Is it Sex disaggregated?
(Yes/No)
Frequency of Production
(Annual, quarterly, monthly, Bi-annually, etc.)
Accessibility & availability
(Website, Report, DDP)
Local Councils Development
1. Number of local councils (I-V) Administrative data
Sub-county No Annual Report
2. Number of peaceful conflict resolutions in LGs Survey Lower Local Governments (LLG)
No Annual Report
3. Local Economic Development (LED) support to Local Governments
Administrative data
Lower Local Governments (LLG)
No Annual Report
District Administration
4. Leadership participation at LGs Administrative data
District Yes Annual Report
5. Number of Disciplinary cases by CAOs and Town clerks Administrative data
Lower Local Governments (LLG)
Yes Annual Report
6.
Number of administrative units in urban areas elevated to
higher levels
Administrative data
Town boards No Annual Report
7. School dropout rates Administrative data
Urban councils Yes Annual Report
8. Illiteracy rates Administrative data
Urban councils Yes Annual Report
9. Number of functional school management committees Administrative data
District No Periodic Report
District Inspection
10. Number of routine inspections and monitoring visits Administrative data
District No Annual Report
11. Number of functional water user committees Administrative data
District No Annual Report
12. Number of functional school management committees Administrative data
District No Periodic Report
13.
Level of compliance with the statutory requirements and
adherence to national policies and standards by Districts
Administrative data
District No Annual Report
Ministry of Local Government (MoLG) Statistical Abstract 2016
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No. Statistics/Indicator produced
Data Source
(Survey Census Administrative Data)
Lowest level of disaggregation
(District, Urban/Rural, Sub-county etc.)
Is it Sex disaggregated?
(Yes/No)
Frequency of Production
(Annual, quarterly, monthly, Bi-annually, etc.)
Accessibility & availability
(Website, Report, DDP)
14.
Implementation of financial systems, information systems,
procedures, internal management systems for LGs
Administrative data
District No Annual Report
Urban Inspection
15. Urban Councils financing levels of central government transfers and locally generated revenues
Urban councils No Quarterly Report
16.
Level of compliance with the statutory requirements and
adherence to national policies and standards by urban
councils
Administrative data
Urban councils No Annual Report
17. Number of routine inspections and monitoring visits Administrative data
Urban councils No Periodic Report
Support to physical and development planning and ICTs
in Local governments
Administrative data
Urban councils No Annual Report
18. 1
8 Support to physical and development planning and ICTs
in Local governments
Administrative data
Urban councils No Annual Report
19. 1
9 Number of LGs that have developed and disseminated
their national standards on accounting manuals, financial
regulations, internal audit guidelines and procurement
regulations.
Administrative data
Urban councils No Annual Report
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Appendix C: MoLG currently implemented Projects
Project Name Project Life Funding
Sources Objectives Coverage/Location
Start End
Community Agriculture Infrastructure Improvement Programme, Phase 2
2009 2017 ADF To contribute to poverty reduction and economic growth in Uganda through enhanced commercialization of agriculture
To enhance farmers aces to markets, attract competitive prices
Increase incomes through improvements in rural infrastructures and their management by well mobilized communities.
Rakai, kibaale, kamuli, Iganaga, Butaleja, Manfwa, sironko, Wakiso, Kumu, Soroti, Kaberamaido, Lira, Gulu, Kitgum, Kyankwanzi, Serere, Mbale, Lamwo, kalungu, Luuka, Kween, Otuke, Masaka, Mubende, Mpigi, Mukono, Pallisa, Tororo, Kapchorwa, Jinja, Bukedea, katakwi, Amuria, Amolator, Pader, Dokolo, Amuru, Ngora, Alebtong, Agago, Nwoya, Buyende, kibuku, Bulambuli
Community Agriculture Infrastructure Improvement Programme, Phase 3.
2012 2016 ADB To contribute to poverty reduction and economic growth in Uganda through enhanced commercialization of agriculture
To enhance farmers aces to markets, attract competitive prices
Apac, Buhweju, Bundibugyo, Busia, Ibanda, Kabale, kamwenge, Kasese, Kisoro, Kyegwegwa, Masindi, Mbarara, Nakaseke, Ntoroko, Oyam, Rukungiri, Bugiri, Bushenyi, Hoima, Isingiro, kabarole, kanungu, kiruhura, kole, Luweero, Mayuge, Mitooma, Namiyingo, Ntungomo, Rubirizi, Sheema
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Markets and Agricultural Trade Improvement Programme-2
2015 2020 ADB To contribute to poverty eradication and economic growth of Uganda through commercialization of agricultural produce and other merchandise
To improve market place economic and social infrastructure thus inducing incremental production and marketing of agricultural commodities
Enhancing the incomes of vendors
Reducing post- harvest losses Increasing employment
opportunities ; and Customer satisfaction as well
as increasing revenue generation of local governments
Mbarara MC, Masaka MC, Entebbe MC, Arua MC, Kasese MC, Kitigum, TC, Tororo MC, Moroto MC, Busia MC Soroti MC Lugazi TC.
Programe for Restoration of Livelihoods in Northern Region
2015 2020 IFAD Increase income ,food security and reduce vulnerability of the poor households in the project area
Gulu, Kitgum, Lamwo, Nwoya, Pader, Agago, Amuru, Adjumani.
Urban Market and marketing Development of Agricultural Products
2016 2021 BADEA To contribute to poverty eradication and economic growth of Uganda through commercialization of agricultural produce and other merchandise
To improve market place economic and social infrastructure thus inducing incremental production and marketing of agricultural commodities
Enhancing the incomes of vendors
Reducing post- harvest losses Increasing employment
opportunities ; and Customer satisfaction as well
as increasing revenue generation of local governments
Nyendo – Masaka , KCCA/ Busega- kampala
Millennium Villages Project II
2014 2016 Islamic Development Bank
To work with local governments and rural communities in implementing a set integrated holistic development interventions to achieve the clear quantifiable end points specified by the
Isingiro
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Millennium Development Goals;
To design a set of innovative tools and systems for achieving the MDGs that can be widely applied while setting pace for the new sustainable development goals
To develop local and national capacity to sustain and scale up these critical efforts
Support to MoLG Project
2015 2020 MoLG Provide facilities to support effective implementation of the decentralization policy
Support LGs in mobilizing resources for implementation of the decentralization policy within the context of the MTEF;
Ensure that resources are channelled to core programs and activities to support implementation of decentralization policy in line with the local governments
Ensure coordinated and effective delivery of service at local level.
Provide skilled pool of officers at the Ministry and Local Level to deliver their mandates
Nation-wide
Source: MoLG, 2016
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Appendix D: Local Governments of Uganda as at 1st March 2016
Source: MoLG, 2016
CITIES
1 KAMPALA
DISTRICTS
1 ADJUMANI 31 KAMULI 61 MUKONO 91 KALUNGU
2 ABIM 32 KAMWENGE 62 NAKAPIRIPIRIT 92 KIBUKU
3 AMOLATAR 33 KANUNGU 63 NAKASEKE 93 KIRYANDOGO
4 AMURIA 34 KAPCHORWA 64 NAKASONGOLA 94 KOLE
5 AMURU 35 KASSE 65 NAMUTUMBA 95 KWEEN
6 APAC 36 KATAKWI 66 NEBBI 96 KYANKWANZI
7 ARUA 37 KAYUNGA 67 NTUNGAMO 97 KYEGEGWA
8 BUDAKA 38 KIBAALE 68 OYAM 98 LAMWO
9 BUDUDA 39 KIBOGA 69 PADER 99 LUUKA
10 BUGIRI 40 KUMI 70 PALLISA 100 LWENGO
11 BUKEDEA 41 KIRUHURA 71 RAKAI 101 MARACHA
12 BUKWO 42 KISORO 72 RUKUNGIRI 102 MITOOMA
13 BULISA 43 KITGUM 73 SEMBABULE 103 NAMAYINGO
14 BUNDIBUGYO 44 KOBOKO 74 SIRONKO 104 NAPAK
15 BUSIA 45 KOTIDO 75 SOROTI 105 NGORA
16 BUSHENYI 46 KYENJOJO 76 TORORO 106 NTOROKO
17 BUTALEJA 47 LIRA 77 WAKISO 107 NWOYA
18 DOKOLO 48 LUWERO 78 YUMBE 108 OTUKE
19 GULU 49 LYANTONDE 79 ZOMBO 109 RUBIRIZI
20 HOIMA 50 MANAFWA 80 AMUDAT 110 SERERE
21 IBANDA 51 MASA KA 81 AGAGO 111 SHEEMA
22 IGANGA 52 MASINDI 82 ALEBTONG 112 KAGADI
23 ISINGIRO 53 MAYUGE 83 BUHWEJU 113 KAKUMIRO
24 JINJA 54 MBALE 84 BUIKWE 114 OMORO
25 KAABONG 55 MBARARA 85 BUKOMANSIMBI 115 RUBANDA
26 KABALE 56 MITYANA 86 BULAMBULI
27 KABAROLE 57 MPIGI 87 BUTAMBALA
28 KABERAMAIDO 58 MOROTO 88 BUVUMA
29 KALANGALA 59 MOYO 89 BUYENDE
30 KALIRO 60 MUBENDE 90 GOMBA
Ministry of Local Government (MoLG) Statistical Abstract 2016
43
Source: MoLG, 2016
MUNICIPALITIES
1 Arua MC 11 Moroto MC 21 Bushenyi- Ishaka MC 31 Kumi MC
2 Entebbe MC 12 Soroti MC 22 Rukungiri MC 32 Lugazi MC
3 Fort-Portal MC 13 Tororo MC 23 Nansana MC 33 Kamuli MC
4 Gulu MC 14 Kasese MC 24 Makindye-Ssabagabo MC 34 Kapchorwa MC
5 Jinja MC 15 Hoima MC 25 Kira MC 35 Ibanda MC
6 Kabale MC 16 Mukono MC 26 Kisoro MC 36 Njeru MC
7 Lira MC 17 Iganga MC 27 Mityana MC 37 Apac MC
8 Masaka MC 18 Masindi MC 28 Kitgum MC 38 Nebbi MC
9 Mbale MC 19 Ntungamo MC 29 Koboko MC 39 Bugiri MC
10 Mbarara MC 20 Busia MC 30 Mubende MC 40 Sheema MC
41 Kotido MC
Ministry of Local Government (MoLG) Statistical Abstract 2016
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TOWN COUNCILS
ABIM TC IBANDA TC KIGUMBA TC NAKALOKE TC
ADJUMANI TC IGORORA TC KIHIHI TC NAKAPIRIPIRIT
ADUKU TC ISHONGORORO TC KIJURA TC NAKASEKE TC
AGAGO TC ISINGIRO TC KIKO TC NAKASONGOLA
ALEBTONG TC KAABONG TC KIRA TC NAMASALE TC
AMOLATAR TC KABERAMAIDO TC KIRUHURA TC NAMAYINGO TC
AMUDAT TC KABEREBERE TC KIRYANDONGO TC NAMAYUMBA
AMURIA TC KABUYANDA TC KISORO TC NAMUTUMBA
AMURU TC KABWOHE-ITENDERO KITGUM TC NANSANA TC
ANAKA TC KAGADI TC KITWE TC NEBBI TC
APAC TC KAKIRA TC KIWOKO TC NGOMA TC
AYER TC KAKIRI TC KOBOKO TC NGORA TC
BINYINY TC KAKOOGE TC KOTIDO TC NJERU TC
BOMBO TC KAKUMIRO TC KUMI TC NKOKONJERU
BUDADIRI TC KALANGALA TC KYARUSOZI TC NSIIKA TC
BUDAKA TC KALIRO TC KYAZANGA TC NTWENTWE TC
BUDUDA TC KALISIZO TC KYEGEGWA TC NYAHUKA TC
BUGEMBE TC KALONGO TC KYENJOJO TC OTUKE TC
BUGIRI TC KALUNGU TC KYOTERA TC OYAM TC
BUGONGI TC KAMBUGA TC LAMWO TC PADER TC
BUIKWE TC KAMULI TC LORENGECORA TC PADIBE TC
BUKEDEA TC KAMWENGE TC LUGAZI TC PAIDHA TC
BUKOMANSIMBI TC KANARA TC LUKAYA TC PAKWACH TC
BUKOMERO TC KANONI TC LUUKA TC PALLISA TC
BUKWO TC KANUNGU TC LUWERO TC PATONGO TC
BULEGENI TC KAPCHORWA TC LWAKAKHA TC RAKAI TC
BULEGENI TC KARAGO TC LWENGO TC RUBARE TC
BULIISA TC KARUGUTU TC LYANTONDE TC RUBIRIZI TC
BUNDIBUGYO TC KASHENSHERO TC MALABA TC MALABA TC
BUSEMBATYA TC KASILO TC MANAFWA TC MANAFWA TC
BUSOLWE TC KATAKWI TC MARACHA TC MARACHA TC
BUTALANGO TC KATERERA TC MASULITA TC MASULITA TC
BUTALEJA TC KATTOKE TC MATETE TC MATETE TC
BUTEMBE TC KATUNA TC MAYUGE TC MAYUGE TC
BUTOGOTA TC KATWE-KABATORO MIGEERA TC MIGEERA TC
BUTUNDUZI TC KAYUNGA TC MITTOMA TC MITTOMA TC
BUVUMA TC KAZO TC MITYANA TC MITYANA TC
BUWENGE TC KIBAALE TC MOYO TC MOYO TC
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Source: MoLG, 2016
BUYENDE TC KIBIITO TC MPIGI TC MPIGI TC
BWEYALE TC KIBINGO TC MPONDWE-LHUBRHA MPONDWE-LHUBRHA
DOKOLO TC KIBOGA TC MUBENDE TC MUBENDE TC
GOMBE TC KIBUKU TC MUHANGA TC MUHANGA TC
HAMURWA TC KIBUUKU TC MUHORRO TC MUHORRO TC
HIMA TC KIGOROBYA TC NAGONGERA TC NAGONGERA TC
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Appendix E: Glossary
Bye-laws
Bye-Laws are the rules made by Lower Local Councils under section 39 of the Local
Government Act.
Capacity building
Capacity building refers to the process of developing and improving upon the ability
and capability of the Local Governments to efficiently deliver services that fall within
their mandate. This includes short term skills, building and training (not more than
9 months) required for promotion or confirmation in a job for improved performance
by the LG.
Conditional grants
These are monies given to LGs to finance programmes agreed upon between
central governments and local governments, and they are spent only for the
purposes for which they are meant and in accordance with the conditions agreed
upon.
Corruption
Corruption is the misuse of a public office for personal selfish gains. It occurs in
different forms such as; wrong appointments, nepotism, overpayments and wrong
judgements despite the facts adduced.
Councillors
Councillors are representatives of the people in their electoral areas, they are the
people’s voices in their councils.
Decentralization
Decentralization is the transfer of legal, political, administrative and financial
authority to plan, make decisions and manage public functions and services. The
transfer is from central to lower levels of administration. There are four types of
decentralization; Deconcentration, Devolution, Delegation and Privatization.
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Development Partners
Development partners (donors) provide supplementary effort to Local Governments
in terms of direct and indirect funding. Some of the funds provided are grants while
others are in form of loans.
Equalization grant
This is the money paid to LGs as special subsidies, and is paid based on the degree
to which a LG is lagging behind the national average standard set by the central
government.
Joint Annual Review of Decentralization
The Joint Annual Review of Decentralization (JARD) was initiated in 2004 after 10
years of implementing the decentralization policy. It is a performance review
mechanism that brings together all stakeholders from Ministries, Departments,
Agencies, Local Governments, Development Partners and Private Sector to jointly
assess the progress made in implementing the decentralization policy.
Local Council
A Local council includes local government councils and administrative unit councils.
A Council is the planning authority of the specific council. It mobilizes communities
for planning meetings and approves allocation of resources to the project.
Section 10 of the LGA Cap 243 states that the council is the highest political
authority within its area of jurisdiction of LG and has legislative and executive
powers to be exercised in accordance with the Constitution and the Act.
Local Governments
The system of Local Government in Uganda is based on the District as a unit under
which there are Lower Local Governments and Administrative Units. These are
spelt out in section 4 and 46 of the Local Government Act Cap 243.
The Administrative Units within the Local Government System as given in sections
46-52 of the Local Government Act Cap 243 are as follows:
The Administrative Units in the rural areas are: County, Parish and Village
The Administrative Units in the urban areas are: Parish/Ward, Town Board
and Village.
Ministry of Local Government (MoLG) Statistical Abstract 2016
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The Sub-county/Division/Town/Municipality is the main administrative link between
Parishes/Wards and the District and the main intervention point for ensuring
efficient and cost effective service delivery at the local level.
The Lower Local Government includes a Municipal, Town, Division and Sub-county
councils.
Local Economic Development
Local Economic Development (LED) is a process or development model whereby
the tri-partite partnerships between LG, the private sector and the community are
jointly and collectively engaged in identification, mobilization, management and
initialization of resources at the local level. It was introduced in the decentralization
policy as a critical avenue for empowering local governments to initiate and
implement programmes aimed at uplifting household incomes and addressing
poverty. LED therefore provides local governments with a framework for widening
the resource base through wealth creation thereby generating additional, reliable
taxable income to address their local development priorities.
Ministerial Policy Statement
The Ministerial Policy Statements (MPS) set out the Ministry’s performance and
plans of spending linking them with its policy objectives. The Minister of Local
Government present this statement to Parliament following the presentation of the
Budget by the Minister of Finance. This statement is used by Parliament to assess
sector performance. This role of Parliament is provided for under Section 6 (1) of
the Budget Act (2001).
The MPS summarize the past performance of the Ministry and the plans for future
expenditure and activities. It outlines anticipated ministerial challenges and
strategies to overcome them and also present: planned outputs and the costing;
final work plans; cash plans; and staffing structure and procurement plans of the
Ministry.
Unconditional grants
These are the minimum grants paid to LGs to run decentralized services.
Ministry of Local Government (MoLG) Statistical Abstract 2016
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Published
By
Ministry of Local Government
Plot 1, Pilkington Road, Worker’s House
P.O. Box 7037
Kampala (U)
Tel: +256-414-256533
Email: [email protected]
Website: http://molg.go.ug
December 2016
Copyright 2016 Ministry of Local Government
The material in this document may be freely reproduced provided due
acknowledgement is made to the publisher and source.