Uganda Budget Information
Ministry of finance planning and economic development
Free Hotline 0800 229 229 Mon – Fri  9am – 5pm budget@finance.go.ug

 

Budget Timeline At a Glance

The budget process calendar is drawn below - you can use the filter to switch between Budgeting publications and Reporting publications.  Hover your mouse over the colourful dots to see the publications leading up to the Budget Speech by the Minister of Finance in June!

Below the timeline the information is also presented in a table.  

 

 

 

The timelines are presented again below, with National documents in black and Local documents in blue for clarity.  

 

Pubication Date Document Sphere Purpose of Document
End February Budget Framework Paper (BFP) National First publication of estimates for the next fiscal year
End April Draft Budget Estimates National Draft budget estimates themselves
Background to the Budget National The economic context for the choices made in the budget
Ministerial policy statement (MPS) National Accompanies and justifies the draft budget on a ministerial level
Budget Framework Paper (BFP) Local First publication of estimates of expenditure and revenue for the next fiscal year
End May Public investment plan National Details the government’s capital projects in the approved budget
Approved Budget Estimates National Presents the approved budget estimates, as approved by Parliament
Mid June Budget Speech National Speech by the Minister of Finance presenting the approved budget
Central government expenditure limits National Breaks the Approved Budget into quarterly spending limits for agencies
End July Approved Budget (Contract Form B) Local Presents the approved budget estimates, as approved by Parliament
Workplan Local Provides detailed information on government plans including quarterly outputs

 

 

The budget process itself is only part of the story, however.  Once the budgets have been set government and Agencies are required to report performance against them throughout the year.  The timeline for the quarterly and annual reports is set out below, again with National documents in black and Local documents in blue for clarity. 

 

Publication Date Document Sphere Purpose of Document
Within 1 month of the end of the quarter Quarterly reports National Cumulative progress towards approved budget output targets and expected expenditure
Within three months of the end of the fiscal year Annual Budget Performance report (ABPR) National Information on how the central government performed against the budget
Within six months of the end of the fiscal year Audited financial statements (AFS) National The final audited financial figures for the year
Within 1 month of the end of the quarter Quarterly reports Local Cumulative progress towards approved budget output targets and expected expenditure
Submitted to central government three months after the day of the period. Annual report Local Information on how each local government performed against the budget