Full Uganda Budget Speech For Financial Year 2022/2023

The Republic of Uganda
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BUDGET SPEECH
FINANCIAL YEAR 2022/2023

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Theme: Full Monetisation of Uganda’s Economy through

Commercial Agriculture, Industrialisation, Expanding and
Broadening Services, Digital Transformation and Market
Access.
Delivered By
MATIA KASAIJA (MP)
MINISTER OF FINANCE, PLANNING AND ECONOMIC DEVELOPMENT
14th June 2022
Kololo Independence Grounds.

PREAMBLE
Your Excellency the President,
Your Excellency the Vice President,
Right Honourable Speaker of Parliament,
Your Lordship the Chief Justice,
Right Hon. Deputy Speaker of Parliament,
Your Lordship the Deputy Chief Justice,
The Vice Chairman of the NRM Party,
The Right Honourable Prime Minister,
The Honourable Leader of the Opposition,
Honourable Ministers,
Honourable Members of Parliament,
Your Excellencies, the Ambassadors, and Heads of Diplomatic Missions,
Distinguished Guests,
Ladies and Gentlemen.
1. Madam Speaker, in fulfilment of Article 155(1) of the Constitution, I

have been delegated by His Excellency the President to present to
Parliament, the Budget for the Financial Year 2022/2023. My
statement today highlights the Budget as approved by Parliament on
the 20th of May 2022.
2. Right Honourable Speaker, on 20th March 2022, we lost a gallant son
and Speaker of this august House – the Late Right Honourable Jacob
L’Okori Oulanyah. I request that, once more, we observe a minute of
silence in his memory.
3. May his soul rest in Eternal Peace.
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I. INTRODUCTION
4. Rt. Hon. Speaker, the NRM Government’s overriding goal is to achieve

socio-economic transformation for the benefit of all Ugandans and
thus improve their lives. We must therefore quickly accelerate the
economic recovery that we began in Financial Year 2021/2022,
integrate more Ugandans into the money economy, and speed up
growth in the country’s productive sectors.
5. Madam Speaker, the theme of the Budget for Financial Year
2022/2023 is therefore “Full Monetisation of Uganda’s Economy
through Commercial Agriculture, Industrialisation, Expanding
and Broadening Services, Digital Transformation and Market
Access”. This theme summarises our Budget Strategy and the
priorities that I will later elaborate. The theme is in line with that of
the East African Community (EAC) which is “accelerating economic
recovery and enhancing productive sectors for improved livelihood”.
6. Madam Speaker, to achieve Uganda’s socio-economic transformation,
the NRM Government has resolved to pursue the following goals in
the forthcoming year and the medium term:
i) Kick-start the process of getting the households still engaged in
subsistence into the money economy,
ii) Support businesses and the overall economy to recover from the
impact of the COVID-19 pandemic and restore the lost jobs and
livelihoods, and
iii) Protect households from the rising prices of food, fuel, and other
essential commodities using prudent economic policies.
7. Madam Speaker, to achieve these goals, the following key strategic
actions will be undertaken:
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i) Maintain peace, security and stability, which jointly are the
foundation of all other government, business and household plans;
ii) Full implementation of the Parish Development Model (PDM) to
accelerate the transition of the 39 percent of households still
engaged in the subsistence economy into the money economy;
iii) Step up implementation of the relief and recovery funds to support
the recovery of businesses and restore the lost jobs and livelihoods.
These relief funds include the Small Business Recovery Fund; the
Emyooga Fund; Microfinance Credit to SACCOs; the Uganda
Development Bank (UDB) and Uganda Development Corporation
(UDC), debt and equity funds, respectively;
iv) Implement appropriate fiscal and monetary policies to mitigate the
impact of price shocks on the wellbeing of ordinary Ugandans,
without causing long-term distortions in the economy; and
v) Enhance investment in infrastructure to facilitate increased
production, value addition, and national and regional market
access and entry.
8. Madam Speaker, in this Budget Statement, I will do the following:
i) Report on the performance of the economy and review our future
economic prospects;
ii) Provide progress in the implementation of the development
programmes that we promised the people of Uganda during the last
Financial Year 2021/2022, and the priorities for the next Financial
Year 2022/2023; and
iii) Highlight the revenue and expenditure framework for the next
Financial Year 2022/23, as approved by Parliament.
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II. RECENT ECONOMIC PERFORMANCE AND OUTLOOK
9. Madam Speaker, I now wish to give highlight on the performance of

the economy and accountability for measure I announced in the
Financial Year 2021/22 Budget. The details can be found in the
Background to the Budget 2022/23 which has been published.
Economic Growth
10. Madam Speaker, the size of our economy is projected to expand to
Shs. 162.1 Trillion for the financial year ending 30th June 2022. This
is equivalent to US Dollars 45.7 Billion. Economic activity has been
more buoyant at the growth rate of 4.6 percent per annum this
financial year up from 3.5 percent of last year. This shows that the
economy is on a path to full recovery from the COVID-19 disruptions.
11. Madam Speaker, with this buoyant recovery and resilience of the
economy—induced by our deliberate and prudent economic policies—
Uganda’s GDP per capita has increased to US Dollars 1,046 in
current prices, which is equivalent to Uganda Shs. 3.7 million per
person per year.
12. Madam Speaker, the services sector is expected to grow by 3.8 percent
up from 2.8 percent growth last financial year. This is on account of
continued recovery in wholesale and retail trade, education and
tourism services; coupled with growth in real estate activities and ICT.
The services sector is projected to contribute 41.5 percent to GDP.
13. The industry sector is expected to grow by 5.4 percent up from 3.5
percent growth last financial year, largely on account of recovery in
manufacturing and construction activities. The industry sector is
projected to contribute 26.8 percent to our GDP.
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14. The agriculture sector is expected to grow by 4.3 percent, largely as a
result of growth in food and cash crop production, livestock as well as
recovery in fishing. This is the same rate at which the agriculture
sector grew last year. The sector contributed 24.1 percent to total
economic output.
Prices
15. Madam Speaker, in the second half of Financial Year 2021/22,
however, there has been a significant increase in prices for some of
the essential commodities and services. These include laundry bar
soap, petrol and diesel, cooking oil, some food crop items such as
wheat, sugar, potatoes, and onions. Education services, and building
materials such as cement and steel have also experienced price
increases. As a result, the overall inflation has increased considerably
from 2.7 percent in January 2022 to 6.3 percent in May 2022, causing
considerable discomfort among the public.
16. Madam Speaker, this recent increase in the prices of essential
commodities is a result of events that have occurred outside Uganda.
These are:
i) The effect of COVID-19 restrictions across the world, which
disrupted supply-chains, which has consequently caused a
shortage of intermediate raw materials used to produce some
essential commodities;
ii) In the recent past, the global economy has faced high shipping
costs arising from limited availability of containers, and higher fuel
prices; all together leading to supply shortages globally;
iii) The full opening of economies globally following relative
containment during the COVID-19 pandemic lockdowns has led to
a rapid rise in aggregate demand for a number of fast-moving-goods
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beginning with oil, yet production levels have been constrained by
Covid-19 restrictions; and
iv) The situation has been worsened by the Russia-Ukraine conflict,
which has further disrupted supply of oil, cereals such as wheat,
maize, and sunflower oil, as well as essential metals like aluminum
and nickel. The two countries are major producers and exporters
of these commodities.
17. Madam Speaker, appropriate measures to curb the rising prices in the
short, medium and long term will be implemented. These measures
include:
i) Supporting farmers to grow more fast-maturing food and oil seeds
to ensure sufficient domestic supply;
ii) Maintaining a market-based determination of prices to support a
continuous supply of the goods and services. This is intended to
ensure that demand does not outstrip supply;
iii) Expediting improvement of alternative fuel import routes across
Lake Victoria to avoid possible unnecessary supply disruptions;
iv) Using appropriate fiscal and monetary policies to mitigate the
impact of price shocks;
v) Construct additional fuel storage infrastructure in the medium
term, and stock them adequately; and
vi) Expediting commercial oil production and development of the oil
refinery.
18. Madam Speaker, Government cannot influence price levels whose
changes are driven by external shocks that are outside its control. We
will therefore not be applying measures which can lead to long-term
and painful distortions in the economy. For example persistent
shortages of goods, hoarding, and black markets.
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Exchange Rate Developments
19. Madam Speaker, over the past year, the Uganda Shilling initially
strengthened against the US Dollar, appreciating by 2.3 percent
between April 2021 and April 2022. This appreciation was on
account of higher dollar inflows from our exports, foreign direct
investment, and foreigners buying Government treasury bills and
bonds.
20. However, the Shilling has experienced significant depreciation
pressures since March 2022 on account of concerns arising from the
Ukraine-Russia conflict and related sanctions as well as the rising
interest rates in advanced economies. The Shilling depreciated by 1.7
percent month-on-month on average in the three months to June
2022 and by 6.7 percent against the US Dollar between June 2021
and June 2022. The Bank of Uganda is taking appropriate measures
to avoid volatile fluctuations but not preventing the exchange rate
movements.
Interest Rates
21. Madam Speaker, commercial bank lending rates for Shilling
denominated loans marginally declined to 18.8 percent in the 10-
month period to April 2022, down from 19.1 percent in the same
period in the previous year. Reduction in lending rates occurred in the
Transport and Communication, Building, Mortgages, Construction
and Real Estate, and Personal and Household Loans sectors.
External Sector Performance

22. Madam Speaker, total export receipts of goods and services amounted
to US Dollars 5.74 billion in the 12 months to April 2022, down from
6.2 billion in the previous 12 months. Merchandise exports reduced
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by US Dollars 858 million in the same period. However, coffee receipts
increased by US Dollars 279.5 million to US Dollars 811 million in the
same period.
23. Madam Speaker, private sector imports of goods have increased
significantly to US Dollars 6.4 billion in the year to April 2022 from
US Dollars 5.0 billion in the previous 12 months. This increase is
attributed largely to investments in the oil and gas sector. For the
same reason, foreign direct investment has rebounded strongly to US
Dollars 1.36 billion in the year to April 2022 from US Dollars 892
million in the same period a year before.
24. Uganda’s international reserves at the end of April 2022 increased to
US$ 4.54 billion, equivalent to about 4.6 months of imports. This was
an increase from US Dollars 3.57 billion as at April 2021.
Fiscal Performance
25. Madam Speaker, the revenue collection target in financial year
2021/22 Budget was Shs. 22.425 trillion. Total revenue collection is
now projected at Shs. 21.486 trillion. This represents a shortfall of
Shs. 939 billion.
26. Despite this revenue shortfall, domestic revenue collection this
financial year has improved compared to last year. This has been on
account of improved tax administration and increased economic
activity following the full re-opening of the economy in January 2022.
27. Madam Speaker, total Government expenditure excluding domestic
debt refinancing, external debt amortisation and appropriation-in-aid
is projected to amount to Shs. 35.027 trillion this ending financial
year. This expenditure is equivalent to 21.6 percent of GDP. This is
Shs. 697 billion higher than the expenditure planned at the time of
budgeting, mainly due to the need to finance the health requirements
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associated with the impact of Covid-19 pandemic, and to address
internal and regional security threats.
28. Madam Speaker, the fiscal deficit this Financial Year 2021/22 is
estimated at 7.3 percent of GDP which is lower than the 9 percent
fiscal deficit registered in Financial Year 2020/21. Our target is to
reduce the fiscal deficit to 3 percent in the medium term.
COVID-19 Mitigation Measures

29. Madam Speaker, Government implemented several measures to
mitigate the impact of the pandemic on households and businesses.
These measures were aimed primarily at keeping Ugandans alive and
also to restore business activity. To date, the outcomes of these
measures are as follows:
Health and Social Support Response

30. Madam Speaker, Government implemented robust actions to contain
the COVID-19 pandemic and its effects on households. These actions
included:
i) Enforcement of COVID-19 SOPs and guidelines, and free mass
vaccination. A total of 16 million people, equivalent to 72 percent
of the targeted 22 million persons have received at least one dose;
ii) Provision of Shs. 53.5 Billion as cash relief grants to adversely
affected people, including boda-boda riders, salon workers, food
vendors, private school teachers, ghetto residents, and street
vendors;
iii) Strengthening health care systems, including regional and
national referral hospitals by equipping 143 Intensive Care Units
(ICUs), upgrading of 255 Health Centre IIs to Health Centre IIIs,
and the recruitment of 400 health workers; and
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iv) Funding scientific research and development, including COVID
vaccines development and innovative therapeutics such as
COVIDEX.
31. Madam Speaker, during the pandemic, learning continued with the
provision of home-learning materials across the country. Following
the full reopening of schools, an additional 2,900 primary and
secondary school teachers have been recruited and deployed to help
the learners to catch up on lost time.
Restoring Business Activity

32. Madam Speaker, to support recovery of the economy Government has
provided credit relief to borrowers as well as funding to micro, small
and medium enterprises (MSMEs) and corporate/large businesses.
The following progress has been registered:
i) Bank of Uganda extended credit relief to enable borrowers unable
to service their loans during the pandemic to restructure them.
Loans totaling Shs 7.2 trillion, representing 40 percent of total
loans, were restructured over the period;
ii) Domestic arrears to private sector suppliers of goods and services
to Government totaling Shs. 526 billion were cleared. In addition,
Court Awards amounting to Ushs 57 billion were settled;
iii) The Microfinance Support Center (MSC) was funded to support
micro-businesses through the Emyooga Fund (Shs. 100 billion)
and support to SACCOs (Shs. 27 billion). Consequently, 6,600
SACCOs and 205,000 savings groups have been established across
the country. These are operating a total of 4.1 million accounts. As
a result, savings worth Shs. 63 billion as at the end of April 2022
among the lowest earners of this country have been realized;
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iv) For small businesses that do not fall under Emyooga and at the
same time do not qualify for the UDB funding, the Shs. 200 billion
Small Business Recovery Fund has been established in partnership
with Bank of Uganda supervised financial institutions to offer credit
at a subsidised interest rate of 10% percent per year;
v) To support the recovery of medium and large-scale businesses,
Uganda Development Bank (UDB) was capitalized to the tune of
Shs. 636 billion and which was fully disbursed by May 2022 at an
interest rate of 12 percent per annum. In addition, UDB plans to
disburse a further Shs. 351 billion by December this year;
vi) For private sector enterprises engaged in strategic industrial
development of the country, such as agro-processing,
manufacturing, and minerals beneficiation, the Uganda
Development Corporation (UDC) received Shs. 160.7 billion this
financial year to make equity joint venture investments;
vii) Government has also disbursed the Shs. 20 billion to Teachers’
SACCO to support them to recover from the pandemic;
viii) In the Financial Year 2021/2022, the Agricultural Credit Facility
disbursed a total of Shs. 67.42 billion to 1,057 borrowers as at
June 2022. Cumulatively, the fund has financed a total of 3,120
farmers across the country to a tune of Shs. 737.30 billion;
ix) Following amendment of the National Social Security Fund (NSSF)
Act to allow mid-term access for qualifying members, a total of Shs.
420 billion has so far been paid out to about 21,500 beneficiaries;
and
x) For women entrepreneurs, I have received a US Dollar 217 million
grant from the World Bank to provide funding in the coming
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financial year to middle level businesses managed by women to
support their growth and create jobs.
33. Madam Speaker, as a result of the above measures, we have begun to
see positive trends in business activity. For example, during the 10
months from July 2021 to April 2022, there was a 38 percent increase
in tax payers with 686,000 new taxpayers being added to the taxpayer
register.
34. In addition, investors’ sentiments about doing business in Uganda
have remained positive in recent months as illustrated by the
following indicators between July 2021 and May 2022.
i) The Business Tendency Index (BTI) which has increased by 20.8
percent. The BTI measures the level of optimism that executives
have about current and expected outlook for production, order
levels, employment, prices and access to credit;
ii) The Purchasing Managers' Index (PMI) which has increased by 48.8
percent. The PMI is an indicator of business activity both in the
manufacturing and services sectors; and
iii) The Composite Index of Economic Activity (CIEA) which has
increased by 4.3 percent. The CIEA represents the monthly
underlying forces in the national economy.
Medium Term Economic Outlook

35. Madam Speaker, future prospects for our economy are positive, with
medium term growth projected at 6.5 percent per annum. The positive
economic outlook is dependant on the following:
i) The full reopening of the economy;
ii) The increase in global demand for some commodities we produce
and export, such as coffee, livestock, tea, and other food products;
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iii) Commercialisation of oil and gas following the announcement of
the Final Investment Decision (FID) in February this year;
iv) Active import substitution for goods that Uganda can produce and
export competitively, such as pharmaceuticals;
v) Support to private sector industries particularly in agro-industry,
light manufacturing and value-addition to our minerals;
vi) Improved access to affordable credit for micro, small and medium
enterprises to enable their businesses revive and create jobs;
vii) Fast tracking the implementation of the Parish Development Model
which targets increased production of strategic commodities for
domestic consumption and export; and
viii) Digitisation of the economy to realise efficiency gains in business
and government.
III. FINANCIAL YEAR 2022/23 BUDGET STRATEGY
36. Madam Speaker, the Budget Strategy for the Financial Year 2022/23
and over the medium term seeks to restore economic activity to the
pre-pandemic levels, and subsequently accelerate the pace of socio-
economic transformation. The three broad objectives of the strategy
are:
i) Sustaining peace, security and stability as well as macro-economic
stability, as key foundations for recovery, growth and socio-
economic transformation;
ii) Mitigation of the COVID-19 impact on business activity, livelihoods
and the overall economy; and
iii) Speeding up socio-economic transformation by repurposing the
budget towards wealth and job creation as well as other impactful
investments.
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Imperatives for implementing the Financial Year 2022/2023 Budget
37. Madam Speaker, in order to achieve these three key objectives, the
following imperatives must be adhered to:
i) National budget reform to make it more re-distributive and
responsive to national priorities.
ii) Enhanced fiscal discipline to limit supplementary expenditure to
only the unforeseeable and unavoidable spending within the 3
percent provided for under the law.
iii) Enhanced domestic revenue mobilisation to increase the revenue-
to-GDP ratio to our target of 18 percent over the medium term.
iv) Limit the borrowing to restore the debt-to-GDP ratio to within 50
percent over the medium term as provided for in the Charter for
Fiscal Responsibility.
v) Continued alignment of the budget to the National Development
Plan to ensure that our development priorities are adequately
funded.
vi) Automate Government processes and systems to enhance
efficiency, save money, and fight fraud and other forms of
corruption.
vii) Rationalisation and restructuring of Government to eliminate
duplication, overlaps, mandate wars and resource wastage.
IV. FINANCIAL YEAR 2022/23 BUDGET PRIORITIES
38. Madam Speaker, the key priorities for the Financial Year 2022/23
Budget are the following:
i) Enhancement of security, the rule of law and fighting corruption;
ii) Sustaining economic recovery;
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iii) Implementation of the Parish Development Model to create wealth
and jobs;
iv) Promotion of agro-industrialisation, standards and market entry;
v) Commercialisation of oil and gas;
vi) Enhancement of transport, energy and ICT infrastructure;
vii) Enhancing human capital development, science, innovation and
knowledge transfer; and
viii) Enhancing public sector effectiveness and efficiency.
Enhancing Security, the Rule of Law and Anti-Corruption
39. Madam Speaker, peace, security and stability as well as rule of law
are the bedrock of socio-economic transformation, and thus must
remain key Government priorities.
Peace, Security and Stability

40. Madam Speaker, the recent surge in cattle theft and cross-border
conflicts in Karamoja sub-region have been and will continue to be
addressed. In a recent supplementary budget, Government provided
Shs. 112.5 billion to facilitate the UPDF to carryout operations and
the Ministry of Works and Transport to construct security roads in
Karamoja sub-region.
41. The UPDF will also continue with the pacification of the eastern
Democratic Republic of Congo in line with the agreement with the
Government of the Democratic Republic of Congo.
42. Madam Speaker, with respect to the capacity and wellbeing of our
security forces, Government will in the medium term embark on
enhancement of pay for our gallant men and women in uniform.
43. Madam Speaker, the construction of the Military Referral Hospital in
Mbuya is on schedule and within budget.
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44. Madam Speaker, in order to enhance surveillance and improve crime
detection, the first Phase of the CCTV camera project was successfully
implemented with the installation of over 3,000 cameras country wide.
The second phase is now 95 percent complete, and targets all cities
and major highways.
45. Madam Speaker, Shs 3.987 Trillion has been provided for
improvement of security and security infrastructure.
Rule of Law
46. Madam Speaker, in order to enhance the rule of law, the priority will
be to improve the dispensation of justice for all. The Judiciary will be
supported to allow for speedy dispensation of justice and address the
backlog of cases.
47. In terms of systems that enhance the judicial process, the Electronic
Court Case Management Information System (ECCMIS) to improve
case management is now functional in seven (7) court circuits within
the Greater Kampala Metropolitan Area. Additionally, the Video
Conferencing System is operational in several courts across the
country. The rollout of the Electronic Court Case Management
Information System and Video Conferencing Systems in an additional
ten (10) courts will also commence next financial year.
48. Madam Speaker, administration of Justice will be strengthened with
the recruitment of more Judicial Officers; the establishment of two (2)
Regional Courts of Appeal in Gulu and Mbarara, and two (2) High
Court circuits in Luwero and Soroti. In addition, three (3) Chief
Magistrate Courts in Alebtong, Lyantonde and Budaka; and four (4)
Grade I Magistrate Courts in Karenga, Patongo, Abim, and Kyazanga
Districts, will also be established.
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49. Madam Speaker, in order to further improve the delivery of justice,
the construction of the Supreme Court and the Court of Appeal
building will be completed soon. In addition, the Chief Magistrates
Court buildings in Hoima, Luwero and Masindi districts among
others, were rehabilitated during the ending financial year.
50. Madam Speaker, over 78 percent of the population can now access a
frontline service point within a five-kilometer radius. District coverage
of justice front line service points has increased from 61.5 percent in
2017 to 74 percent in 2021.
Anti-Corruption
51. Madam Speaker, we continue to make progress in the fight against
corruption. There was increased declaration of income, assets, and
liabilities by leaders from 25,000 to over 400,000 in 2021, with the
increase in the scope of public servants who are required to declare
income, assets and liabilities. This financial year, Shs. 3.0 billion has
been recovered from corrupt leaders and public servants and
deposited in the Consolidated Fund.
52. Madam Speaker, to enhance the rule of law and to step up the fight
against corruption, I have provided Shs 381.6 billion for the
Judiciary, Shs 95.0 billion for the Directorate of Public Prosecutions,
Shs 876.4 Billion for the Uganda Police, and Shs 308.7 Billion for
the Uganda Prisons Service. I have also allocated Shs 79.4 billion for
the Inspectorate of Government.
Implementation of the Parish Development Model

53. Madam Speaker, in order to integrate the 3.5 million households
currently working in the subsistence economy into the money
economy, and to proactively create wealth and jobs, the Parish
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Development Model (PDM) is going to be fully implemented in the
coming financial year.
54. Madam Speaker, in financial year ending June 2022, Shs 234 billion
was provided for the implementation of the PDM. More efforts have
been focused on preparatory activities to prepare for full
implementation of the model. These include: recruitment of Parish
Chiefs by all districts; data collection, verification of beneficiaries,
establishment of SACCOs; setting up of the PDM Management Unit in
the Ministry of Local Government; and sensitisation and mobilisation,
among others.
55. Madam Speaker, next financial year, I have provided a total of Shs.
1.059 trillion for full implementation of the Model. Each of the
10,594 Parishes in the country will receive Shs. 100 million as a
revolving fund, earmarked for purchase of agricultural inputs by
households still in subsistence.
56. Madam Speaker, the Parish Development Model will be complemented
by other Government programmes such as the Emyooga Fund; the
Microfinance Support Centre credit to other SACCOs and Village
Savings Groups; the Small Business Recovery Fund; and other wealth
creation initiatives.
Agriculture Production
57. Madam Speaker, agriculture production will be enhanced using the
first pillar of the Parish Development Model – that addresses
production, agro-processing, and marketing, through enhanced
access and entry to national, regional and global markets. This value
chain approach allows development of sustainable linkages. The key
interventions will include:
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i) Development of key commodities value chains that have a high
impact on transforming the 39 percent of households in
subsistence into the money economy. These include coffee, beef
and dairy cattle, poultry, fish, piggery, fruits, and food crops for
intensive farming. The rest of the enterprises including cassava,
bananas, rice, Irish potatoes, millet, cotton, tea, cashew-nuts,
among others, will also be supported but for relatively big farmers;
ii) Expansion of irrigation schemes and providing community and
individual on-farm water for production to minimise reliance on
rain-fed agriculture; and ensuring sustained agricultural
production;
iii) Enhancement of research, breeding and appropriate technology
development through the National Animal Genetic Resources
Centre and Data Bank (NAGRC & DB) and the National Agriculture
Research Organisation (NARO);
iv) Investment in, and effective regulation of production, multiplication
and certification of quality agricultural inputs including seeds,
seedlings, stocking materials, and fertilizers;
v) Enhancement of enterprise selection through enhanced farmer
education and general agricultural extension, as well as pest and
disease control at Parish level;
vi) Promotion of appropriate land use, mechanisation, cooperatives,
and development of partnerships with large-scale farmers to
produce for export and industrial value addition; and
vii) Supporting fishing communities by developing hatcheries, fish
ponds, and equipping them with engines, nets etc.
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58. Madam Speaker, I have allocated Shs. 564.39 billion to increase
production and productivity through the Ministry of Agriculture.
Animal Industry and Fisheries.
Climate Change and Environmental Degradation

59. Madam Speaker, climate change is a significant risk for agriculture
production, and food security. In order to mitigate environmental
degradation, we have set a target to increase the national forest cover
from the current 12.4 percent to 15 percent. Central Forest Reserves
will be protected from encroachment by re-surveying and marking of
6200 square kilometers of boundary.
60. Madam Speaker, 850 square kilometers of wetlands and forests will
also be restored by i) having them demarcated and gazetting, and ii)
evicting all encroachers.
61. Madam Speaker, I have allocated Shs. 628 billion in the next
Financial Year 2022/23 for actions to mitigate and adapt to climate
change.
Promoting Agro-Industrialisation, Standards and Market Entry

62. Madam Speaker, promoting agro-industrialisation, enforcing product
standards and enabling market access and entry are key aspects to
creating wealth and jobs. Next financial year, the following
interventions will be prioritised:
i) Expanding storage and processing capacity for agricultural
commodities within the 18 zones of the country;
ii) Enhancing the use of the Warehouse Receipt System to improve
commodity storage, reduce post-harvest losses, improve value
chain management, and increase income to farmers;
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iii) Providing funds for private sector investment in key commodity
agro-processing value chains through soft and patient debt from
UDB, and equity from UDC;
iv) Strengthening of standards for quality assurance to improve access
to markets;
v) Establishing a system for issuance and management of
internationally recognised product bar codes, branding, packaging
and labelling of Uganda’s products for visibility;
vi) Enhancing implementation of the Export Development Strategy
including carrying out negotiations for access and entry to regional
and international markets;
vii) Establishing fully serviced industrial parks;
viii) Promoting investment in strategic industries such as manufacture
of pharmaceuticals, industrial sugar, starch, herbal extracts and
cotton-based medical sundries;
ix) Finalise the enactment of pending legal instruments, for example,
the Competition Bill and the Consumer Protection Bill, Anti-
Counterfeits and Quality Product laws;
x) Developing a master plan for the Zombo Tea Factory and
establishing enabling infrastructure including water and
electricity;
xi) Expanding the Soroti Fruit Factory by installing additional
processing equipment; and
xii) Supporting establishment of 200 Aggregation and Collective
Marketing Societies with cleaning, drying, grading and processing
equipment.
63. I have allocated Shs 1.449 Trillion to promote agro-industrialisation,
standards and market entry.
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Supporting Economic Recovery and Commercializing Oil and Gas
64. Madam Speaker, as I reported earlier, we have taken major steps to
revive business activity, which we shall continue to do in the medium
term in the following sectors:-
Tourism
65. Madam Speaker, tourism was severely affected by the Covid-19
pandemic. The good news is that the sector is recovering fast.
Government shall support the sector to return to its pre-pandemic
levels and beyond by prioritising the following interventions:
i) Facilitation of the Uganda Tourism Board to rebrand and promote
Uganda under the new ‘Explore Uganda’ brand;
ii) Sustaining and upscaling investment in tourism infrastructure –
like roads, electricity, internet, security, etc.;
iii) Easing access to recovery financing at the Uganda Development
Bank; and
iv) Intensifying promotion of domestic tourism.
66. Madam Speaker, I have provided tourism activities with Shs. 194.7
billion to complement private sector investment and support its
recovery.
Commercialisation of Oil and Gas

67. Madam Speaker, the construction of the East African Crude Oil
Pipeline (EACOP) is expected to commence in the coming financial
year. The capacity of the Uganda National Oil Capacity to invest in oil
and gas development has also been enhanced. While there have been
negative campaigns against the development of the Crude Oil Pipeline,
the Government will develop Uganda’s oil and gas resources in a
responsible and sustainable manner for the benefit of all Ugandans.
22
68. Madam Speaker, I have allocated Shs. 904.1 billion towards the
development and commercialisation of minerals, oil and gas.
Enhancing Human Capital Development.

69. Madam Speaker, having successfully contained the COVID-19
pandemic over the last two years, our efforts are going to be focused
on improving the quality of life of the people of Uganda by prioritising
the following:
Health
70. Madam Speaker, the emphasis now is on mass vaccination of all
eligible persons and community disease surveillance by strengthening
Village Health Teams (VHTs) with training and equipping them with a
smartphone and bicycle. Additional Health assistants and
surveillance officers will be recruited to support the VHTs.
71. Madam Speaker, the development of health infrastructure nationwide
will continue. The rehabilitation and expansion of the following
General Hospitals will be undertaken – Itojo, Kaabong, Abim,
Kambuga, Masindi, Kanungu, Kapchorwa, Bugiri and Amudat. In
addition, forty-three (43) Health Centre IIs will be upgraded to Health
Centre IIIs and seventeen (17) new Health Centre IIIs will be built in
the sub-counties without health facilities. Seventy-five (75) Staff
Houses will be built in the Karamoja region.
72. Madam Speaker, next financial year, the Ministry of Health will start
implementing the Uganda COVID-19 Emergency Response and
Preparedness Project supported by a grant from the World Bank
amounting to US Dollars 180.3 million (equivalent to Ushs. 667.1
billion). This grant will finance the rapid detection, prevention and
quick responses to threats posed by the COVID-19 Pandemic. It will
23
also finance the strengthening of national systems for public health
preparedness.
73. Madam Speaker, the construction and equipping of a modern heart
facility will commence in the coming financial year, to be located in
Naguru. This US Dollar 70 million facility will be funded by the Arab
Bank for Economic Development in Africa (BADEA); the Saudi Fund
for Development (SFD); and the OPEC Fund for International
Development (OPEC Fund).
74. Madam Speaker, I have allocated a total of Shs 3.722 trillion for
healthcare delivery in Financial Year 2022/20223.
Water
75. Madam Speaker, national safe water coverage now stands at 69.8
percent, with coverage in rural areas at 68 percent and 71.6 percent
in urban areas. Our target is to increase safe water coverage to 81
percent over the medium term.
76. Madam Speaker, during financial year 2021/22, the following major
water projects were implemented:
i) Five medium-scale irrigation schemes in Ngenge (Kween),
Rwengaaju (Kabarole), Tochi (Oyam), Mubuku II (Kasese), and
Doho II (Butaleja);
ii) One Hundred and Six (106) small scale irrigation schemes in the
Districts of Bugiri, Bukedea, Tororo, Iganga, Mbale, Kapchorwa,
Pakwach, and many others;
iii) Substantial completion of Katosi Water Treatment Plant, which will
produce 160 million litres of water per day;
iv) Upgrading of Kapeeka Water Supply System to 5 million liters per
day, double the current capacity; and
24
v) Rehabilitation and expansion of the Sembabule Water Supply
Project. The Plant is now able to produce 30 million litres per day.
77. Madam Speaker, the following water projects which are ongoing will
continue to be implemented:
i) Constructing 80kilometres water supply infrastructure from River

Nile to serve 484,000 people in Acholi and Lango sub-regions;
ii) Constructing Water Infrastructure from River Kagera to serve an
additional 75,000 people in Isingiro, Mbarara and Masaka sub-
regions;
iii) The Wakiso West Water and Sanitation Project;
iv) The rehabilitation and expansion of Mbale Water Supply Scheme;
and
v) Construction of the Wastewater Treatment Plant targeting Kiruddu
Hospital.
78. Madam Speaker, I have allocated Shs 1.027 trillion towards the
water and environment sub-programme.
Education
79. Madam Speaker, education is a key opportunity equaliser for human
beings. During the Covid-19 induced lockdown period, many teachers
abandoned the profession, and classrooms got dilapidated in several
institutions. But now efforts have started to revamp the education
sector. Priority will be put on improving the quality of education to
enhance learning outcomes. The following will be undertaken:
i) Staffing gaps will be filled in primary and secondary schools;
ii) Training of teachers and instructors on the new abridged
curriculum will continue, and the lower secondary curriculum will
be rolled out;
25
iii) Continuous assessment will be fully rolled out;
iv) Inspections across all learning institutions will be strengthened
using the Teacher Education and Learning Assessment (TELA)
system;
v) Operationalisation of the Moroto Constituent College of Agriculture,
Mountains of the Moon, and Busoga Universities will take effect.
Consultations to operationalise Bunyoro University will commence
next financial year 2023/24;
vi) Construction and equipping of two-Unit Laboratories in 21
secondary schools currently without any, in line with the Science
Technology Engineering and Math (STEM) Policy; and
vii) The construction, upgrading and equipping of Vocational
Education Centres of Excellence in Bushenyi, Lira, and Elgon
technical institutions will be completed.
80. Madam Speaker, I have allocated Shs 4.14 trillion towards the
education and skilling sub-programmes.
Science and Innovation

81. Madam Speaker, we are developing three prospective COVID-19
vaccines which are undergoing animal trials. Human trial will
commence next financial year. In addition, clinical trials for COVID-
19 treatment for viral respiratory diseases are on-going. Next financial
year, research into medicine development will be expanded to cancer,
diabetes, sickle cell anemia, and malaria.
82. Madam Speaker, in September this year Uganda will launch into the
Lower Earth Orbit its first ever satellite from the International Space
Station in collaboration with the US National Aeronautic and Space
Administration (NASA). A ground station at Mpoma, Mukono will
receive data from the satellite. The data from this satellite will be used
26
for meteorology, environmental monitoring, urban planning, mineral
exploration, and disaster management, among others.
83. Madam Speaker, I have allocated Shs. 274.4 billion towards
advancing innovation and technological development in this country.
Enhancing the Transport and Power Infrastructure

84. Madam Speaker, the following achievements have been recorded in
transport infrastructure development:
i) The construction and up-grading of 20 national roads covering a
total distance of 1,437 kilometres has been done;
ii) The rehabilitation has commenced of the 160 kilometres of Tororo-
Gulu Meter Gauge Railway and the 265 kilometres of Tororo-
Namanve Railway line section. The procurement of locomotives is
on-going;
iii) Continuation with the compensation and acquisition of right of way
for the Kampala – Malaba Standard Gauge Railway line;
iv) The rehabilitation of the Entebbe International Airport stands at
75 percent completion and the Kabaale International Airport at 72
percent; and
v) Maintenance of 5,200 kilometres of paved and 15,350 kilometres of
unpaved national and city roads, and 21,831kilometres of unpaved
Local Government and Community roads has been undertaken.
85. Madam Speaker, next Financial Year 2022/2023, the following
interventions in transport infrastructure will be implemented:-
i) Construction of 400 kilometres equivalent of roads to bitumen
standards; rehabilitation/reconstruction of 200 kilometres
equivalent, and construction of 30 bridges on the National roads
network;
27
ii) Rehabilitation of 928 kilometres of District roads and 126
kilometres of Local Government roads;
iii) We shall continue with the development of the Bukasa Inland Port;
and
iv) We shall commence Uganda Airlines’ flights to London and China.
86. Madam Speaker, I have allocated Shs. 4.3 trillion next financial year
for transport infrastructure development and maintenance.
Power Infrastructure
87. Madam Speaker, national electricity access today stands at 57
percent, of which, 19 percent is on the main national grid and 38
percent is off-grid, including solar power. Uganda’s total electricity
generation capacity has increased from 1,268 megawatts in Financial
Year 2019/2020 to 1,347 megawatts in Financial Year 2021/2022, on
account of the completion of the 42 megawatts Achwa I, the 21
megawatts Nyamagasani, and the 15.5 megawatts Sugar Corporation
of Uganda Limited (SCOUL) plants.
88. The transmission network increased from 3,100 kilometres in
Financial Year 2020/2021 to 3,431 kilometres as at the end of the
third quarter Financial Year 2021/22 as a result of the commissioning
of the Karuma-Kawanda 400 kV and Karuma-Olwiyo 132 kV
Transmission Lines. The Luzira Sub-station was completed and will
be commissioned after completion of the 15 kilometres 132kV
transmission line.
89. Madam Speaker in the next financial year, the following interventions
in power infrastructure will continue to be implemented:
i) Commence the unit-by-unit commissioning of the 600 megawatts
Karuma Hydro Plant in September 2022, with the plant being fully
available in June 2023;
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ii) Complete the Opuyo-Moroto, Lira-Gulu-Nebbi-Arua, Lira-Gulu-
Agago and the Mutundwe – Entebbe 132kV transmission lines; and
iii) Commence feasibility and design studies for the 400kv Uganda -
South Sudan transmission line between Olwiyo – Nimule -Juba; the
400kV Uganda – Democratic Republic of the Congo interconnection
and the 400KV Uganda – Tanzania transmission line.
90. Madam Speaker, I have provided Shs 1.573 trillion to ensure the
above are undertaken.
Information Communication Technology Infrastructure

91. Madam Speaker, the geographical coverage of Broad Band services
(3G) stands at 66 percent, allowing digital access for 74 percent of the
population. Next financial year, the Government will support the
Fourth Industrial Revolution Technologies. These include Artificial
Intelligence, Internet of Things (IoT) and the use of Robotics. We shall
also extend broadband ICT infrastructure to enable connectivity to
facilitate public service delivery.
92. Madam Speaker, I have allocated Shs. 124.2 billion towards
Digitalisation.
Enhancing Public Sector Effectiveness and Efficiency

93. Madam Speaker, Public Sector effectiveness and efficiency will be
improved through the following measures:
i) Continued rationalisation of Government and Public Expenditure;
ii) Automation of Government business and service delivery. This
includes e-Procurement, the Parish Model Management
Information System, Government Asset Management, Education
Information Management, Electronic Document Management,
29
Integrated Health Management Information System, e-Payment
Gateway, and the e-Post Digital Platform;
iii) We shall also embark on decongesting the Citizenship and
Immigration Office in Kampala by establishing centers in the
Kampala Capital City Divisions, commencing with Nakawa
Division;
iv) The salaries of medical workers, scientists, and science teachers
have been enhanced by Shs. 495 billion. In addition to
incentivizing scientists, this will also help to improve functionality
of education and health facilities by addressing absenteeism and
low morale of personnel; and
v) Madam Speaker, to enhance the Decentralisation Policy, a total of
Shs. 5.1 Trillion has been provided as direct financing to Local
Governments.
V. FISCAL FRAMEWORK AND THE FINANCING STRATEGY FOR FINANCIAL

YEAR 2022/2023
94. Madam Speaker, the Financial Year 2022/23 budget priorities I have
just elaborated will be financed from the following sources:
i) Enhanced domestic revenue mobilization;
ii) External financing in the form of loans and grants from our
Development Partners and private creditors; and
iii) Public-Private Partnerships that mobilise private sector financing
for public projects.
30
The Resource Envelope for Financial Year 2022/23
95. Madam Speaker, the Resource Envelope for Financial Year 2022/23
amounts to Shs. 48,130.7 billion and is comprised of both domestic
and external resources as detailed below: -
i) Domestic Revenue amounts to Shs. 30,797.3 billion of which Shs.
23,754.9 billion will be tax revenue and Shs. 1,795.9 billion will
be Non-Tax Revenue.
ii) Domestic borrowing amounts to Shs. 5,007.9 billion.
iii) Budget Support accounts for Shs. 2,609.2 billion.
iv) External financing for projects amounts to Shs. 6,716 billion of
which Shs. 4,625.7 billion is from loans, and Shs. 2,090.5 billion
is from grants.
v) Appropriation in Aid, collected by Local Governments amounts to
Shs. 238.5 billion; and
vi) Domestic Debt Refinancing will amount to Shs 8,008.0 billion.
96. Madam Speaker, total expenditure will be Shs.48,130.7 billion.
Excluding domestic debt refinancing and Appropriations in Aid (AIA),
it amounts to Shs. 39,884.2 billion of which Wages and Salaries is
Shs. 6,366.9 billion, Interest Payments is Shs. 4,691.9 billion, Non-
wage Recurrent Expenditure is Shs. 14,259.4 billion and
Development Expenditure is Shs. 14,565.9 billion.
Tax Measures for Financial Year 2022/23

97. Madam Speaker, no new taxes will be introduced in Financial Year
2022/23. We will achieve revenue targets by improving the efficiency
in tax collection and enhancing compliance to tax laws. The capacity
of the Uganda Revenue Authority will be enhanced by recruiting and
training staff, deploying appropriate equipment and ICT to enforce tax
laws.
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98. Madam Speaker, I wish to report that Parliament has made
amendments to the various tax laws intended to simplify the laws,
clarify previously ambiguous provisions and close loopholes that may
lead to revenue leakage.
99. Madam Speaker, the amendments that have been made are in the
Income Tax Act, Value Added Tax, the Stamp Duty Act and the Tax
Procedures Act. I will now highlight the major amendments.
Income Tax
100. Madam Speaker, the corporate income tax exemption for Bujagali
Hydro Power Project has been extended for one (1) year up to 30th
June 2023 in order not to increase electricity tariffs for power that the
Project generates.
101. Madam Speaker, the income tax Act has been amended to streamline
the rental income tax regime for individuals and non-individuals as
follows: -
i) Introduce a zero rental income tax rate for individuals that earn
annual rental income not exceeding Shs. 2,820,000 and a rate of
12 percent of rental income exceeding that amount; and
ii) For rental business, introduce a 30 percent rental income tax rate
on rental income with expenses capped to 50 percent for each year
of income. In addition, any excess expenses shall not be carried
forward to a subsequent year of income.
Value Added Tax

102. Madam Speaker, under the Value Added Tax Act, the following
amendments have been made:-
i) Exempted the supply of oxygen cylinders or oxygen for medical use
to reduce the cost of the supply of oxygen for medical use;
32
ii) Exempted the supply of assistive devices for persons with
disabilities to reduce the cost of the equipment used by persons
with disabilities;
iii) Exempted the supply of airport user services charged by the Civil
Aviation Authority to reduce the cost of transiting through Entebbe
Airport;
iv) To allow for Cash Basis Accounting for suppliers who supply goods
and services to Government to facilitate them to hedge against the
risk of interest and penalties arising from delayed payments by
Government; and
v) Repealed the exemption on VAT on imported services used in the
provision of an exempt supply to encourage business to use local
suppliers of services such as Information and Communications
Technological services.
Tax Procedures Code

103. Madam Speaker, the amendments under the Tax Procedures Code
Act, include the following: -
i) Introduced penalties for failure to provide information for purposes
of Automatic Exchange of Information to improve compliance; and
ii) Introduced penalties for failure to adhere to Electronic Fiscal
Receipting and Invoicing Solution and Digital Tax Stamps. This is
intended to combat tax evasion, smuggling, and other vices.
Stamp Duty
104. Madam Speaker, under the Stamp Duty, the following amendments
have been made: -
i) Provide for NIL stamp duty on the following instruments;
33
a. Agreements relating to the deposit of title deeds or personal
property or goods to another as a pledge or as security for a sum
of money borrowed.
b. Agricultural Insurance Policy, to encourage the uptake of

agricultural insurance services; and
c. Security Bond or Mortgage Deed executed by way of security for

the due execution of an office, or to account for money or other
property received by virtue of security bond or mortgage deed
executed by surety to secure a loan or credit facility.
ii) Clarification of the rate of Shs. 15,000 applicable on the

transmission of property from the Administrator of an Estate to
the Beneficiary.
Excise Duty
105. Madam Speaker, under the Excise Duty Act, the Government has
undertaken the following amendments: -
i) Clarification of definitions of various products that attract excise
duty such as spirits and juices to enhance taxpayer compliance;
and
ii) Reduced excise duty applicable on opaque beer and fermented
beverages made from locally sourced raw materials to 12 percent
or Shs.150 per litre, whichever is higher. This is intended to
promote value addition and the use of locally sourced raw
materials.
34
The Medium-Term Financing Strategy
106. Madam Speaker, the financing of the budget will be generated from
the implementation of the following revenue and public debt
measures.
Domestic Revenue Mobilisation Strategy

107. Madam Speaker, the objective of the Government in the Financial
Year 2022/23 is to increase revenue by 0.8 percent of GDP. The
major assumptions that underpin this goal are: (i) expected increase
in taxable economic activities, (ii) gains from revenue enhancement
measures, and (iii) increased employment, and aggregate demand for
goods and services arising from the full reopening of the economy.
Public Investment Financing Strategy

108. Madam Speaker, the Government will implement the Public
Investment Financing Strategy starting next financial year, to
achieve the following objectives.
i) Improve alignment of suitable financing options to Government
Programmes and projects;
ii) Minimise the cost and risk exposure of financing modalities;
iii) Ensure prudent loans acquisition to avoid debt accumulation in a
short period, and timely disbursement of loan funds;
iv) Long term fiscal sustainability;
v) Increase financing from traditional and other innovative sources
to meet the development financial requirements; and
vi) Provide a framework for partnership with the private sector in the
implementation and financing of public investment programmes.
35
Public Debt Management
109. Madam Speaker, as at the end of December 2021, Uganda’s total
public debt stock stood at Shs. 73.5 trillion (equivalent to USD 20.7
Billion), of which External Debt amounted to Shs. 45.72 trillion
(equivalent to US Dollars 12.9 billion) and Domestic Debt amounted
to Shs. 27.77 trillion (equivalent to US Dollars 7.84 billion). This
represents nominal Debt to GDP ratio of 49.7 percent.
110. The rise in the debt stock was mainly on account of the need to
support the economy and preserve the welfare of households a result
of COVID 19, and other external and domestic shocks. Debt was also
used to finance the shortfalls in domestic revenue.
111. Madam Speaker, the Government is implementing the following
measures to ensure long term public debt sustainability:-
i) Reduce the level of domestic borrowing over the medium term to
an average of 2.2 percent of GDP per year. This ratio will be
reduced further to a policy target of 1.0 percent of GDP over the
long term;
ii) Implement the Public Investment Financing Strategy. This
strategy will ensure alignment of suitable financing modalities
with the nature of Government programmes and projects;
iii) Implement the Financial Year 2022/23 borrowing strategy which
is consistent with our Medium-Term Debt Management Strategy,
to avoid risks associated with unsustainable debt;
iv) Borrow largely on favourable terms and for projects that enhance
the productivity of the economy;
v) Sequencing new projects in a manner that makes the Government
service its debt obligations without the risk of default. This means
36
the Government will only mobilise debt financing for ready
projects and will cancel projects with poor performance; and
vi) Increase domestic revenue by implementing the Domestic
Revenue Mobilisation Strategy.
VI. CONCLUSION
112. Madam Speaker, the budget for the next financial year presents a set
of strategic choices and the government’s commitment to stimulate
economic recovery, enhance productivity and competitiveness of
enterprises, and most importantly wealth creation and jobs for the
ordinary Ugandans.
113. Substantial resources have been earmarked for the implementation
of the Parish Development Model. This model will be the vehicle of
socioeconomic transformation at the parish level, and the
monetization of the Ugandan economy. Successful implementation
of the Parish Development Model ushers in a mass socio-economic
transformation movement in our society with better sustained
outcomes. I therefore urge all leaders and Ugandans to ensure that
these resources are effectively used to bring about the desired
change.
114. To the Ugandan Scientists and Health Workers, Government has
fulfilled its commitment to enhancing your pay. Ugandans expect
better services in return.
115. To the Micro, Small, and Medium Enterprises (MSMEs), I implore
you to take advantage of the Economic Recovery programmes, and
the opportunities that come with petroleum and other public
infrastructure investments, to re-strategize, recover your businesses,
37
expand, and formalize. This way, you will be able to benefit more
from the now bigger EAC market and create decent and better-paying
jobs for our young people.
116. For the women entrepreneurs, the Grant from the World Bank will
support the growth of your enterprises, create better paying jobs and
enable you to exploit the opportunities in the economy to enhance
your incomes.
117. Madam Speaker, in order to improve service delivery, my Ministry
together with our budget transparency partners has introduced
service excellence awards for the best performing Ministries,
Departments and Agencies (MDAs) and Local Governments, as part
of the Budget month. At an appropriate time in the near future, H.E
the President will present awards of recognition to the best
performing MDAs for financial year 2021/22.
118. Madam Speaker, I dedicate this Budget to delivering the Ugandan
households still in the subsistence to the money economy.
119. I thank you all for listening.
For God and My Country.
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TABLE 1: FISCAL FRAMEWORK FOR FY 2022 -2023 AND THE MEDIUM TERM
Projected fiscal operations (Shs bn) Proj. Outturn Proj. Proj. Proj. Proj. Proj.
2021/22 2022/23 2023/24 2024/25 2025/26 2026/27
Total revenue and grants 23,263 27,719 31,858 36,691 45,578 53,515
Revenue 21,486 25,551 29,908 34,801 43,935 52,158
Tax revenue 19,941 23,755 27,848 32,413 37,680 43,672
Non-tax revenue (including AIA) 1,545 1,796 2,061 2,337 2,624 2,917
o/w Appropriation in Aid 729 776 1,023 1,148 1,287 1,441
Oil revenues (including capital gains tax) 0 0 0 51 3,630 5,569
Grants 1,778 2,169 1,950 1,891 1,643 1,357
Budget support 74 78 39 30 30 0
Project grants 1,703 2,090 1,911 1,861 1,613 1,357
Expenditures and net lending 35,027 37,472 41,120 44,844 51,782 60,140
Current expenditures 20,391 22,244 24,891 26,577 31,053 38,101
Wages and salaries 6,029 6,363 6,925 7,230 7,950 9,535
Interest payments and commitment fees 5,009 4,692 5,815 6,177 7,004 8,469
Other current spending 9,353 11,189 12,151 13,169 16,099 20,098
Development expenditures 13,856 14,268 16,029 18,068 20,529 19,651
External 5,712 6,418 8,318 9,993 10,609 8,357
Domestic 8,144 7,850 7,711 8,075 9,920 11,294
Net lending and investment 147 298 0 0 0 887
Contingency fund 0 0 0 0 0 0
Other spending (clearance of arrears, etc.) 633 662 200 200 200 1,500
Overall balance -11,763 -9,753 -9,262 -8,153 -6,203 -6,624

Primary balance -6,754 -5,061 -3,447 -1,976 801 1,844
Financing 11,763 9,753 9,262 8,153 6,203 6,624

External financing (net) 5,298 4,745 4,292 3,614 3,498 6,493
Disbursement 6,961 7,157 7,632 8,132 8,996 12,933
Budget support 2,849 2,531 1,225 0 0 5,933
Concessional project loans 2,593 3,290 3,982 3,211 2,984 2,362
Non-concessional borrowing (HPPs) 103 298 0 0 0 0
Non-concessional borrowing (other) 1,416 1,037 2,425 4,921 6,012 4,638
Amortisation (-) -1,663 -2,412 -3,340 -4,518 -5,498 -6,440
Domestic financing (net) 6,465 5,008 4,970 4,539 2,705 131
Bank financing 3,969 2,520 2,229 2,015 201 -1,943
Bank of Uganda -7,073 -7,965 -7,834 -8,831 -7,695 -9,410
o/w: domestic refinancing -8,547 -8,008 -7,334 -8,331 -5,402 -5,401
Commercial banks 11,043 10,486 10,063 10,846 7,896 7,467
o/w: securities for fiscal purposes 2,496 2,478 2,729 2,515 2,494 2,066
o/w: securities for domestic amoritisation 8,547 8,008 7,334 8,331 5,402 5,401
Non-Bank financing 2,496 2,488 2,740 2,525 2,504 2,074
Errors and omissions/gap 0 0 0 0 0 0
Memorandum items:
Fiscal deficit (% of GDP)
including grants -7.3% -5.4% -4.5% -3.6% -2.4% -2.3%
excluding grants -8.4% -6.6% -5.5% -4.4% -3.0% -2.8%
Expenditure (% of GDP) 21.6% 20.7% 20.1% 19.5% 20.1% 20.9%
TABLE 2: SUMMARY OF REVENUE AND EXPENDITURE PROJECTIONS FY 2021-22
AND FY 2022/23 ( UGX BN)
Budget Budget
FY 2021/22 FY 2022/23
(1) % (2) %
A) RESOURCES ( INFLOWS)
(1) Domestic Resources 25,780.38 71.2% 30,797.28 76.8%

o/w URA Tax Revenue 20,836.95 57.5% 23,754.95 59.2%
o/ w Non Tax Revenue 1,588.42 4.4% 1,795.89 4.5%
o/w Petroleum fund 200.00 0.6% - 0.0%
o/w Domestic Financing 2,942.63 8.1% 5,007.93 12.5%
o/w Appropriation in Aid/Local Revenue 212.4 0.6% 238.5 0.6%
(2) External Resources 10,451.45 28.8% 9,325.41 23.2%
Budget Support 3,583.20 9.9% 2,609.24 6.5%

o/w Grants 74.94 0.2% 78.05 0.2%
o/w Loans 3,508.26 9.7% 2,531.19 6.3%
Project Support 6,868.25 19.0% 6,716.17 16.7%

o/w Grants 1,349.43 3.7% 2,090.46 5.2%
o/w Loans 5,518.82 15.2% 4,625.71 11.5%
TOTAL RESOURCES (1+2) 36,231.83 100.0% 40,122.69 100.0%
* Below the line

Domestic Debt Re-financing 8,547.0 8,008.0
TOTAL RESOURCE ENVELOPE 44,778.83 48,130.69
B) EXPENDITURE ( OUTFLOWS) Budget Budget

FY 2021/22 FY 2022/23
Recurrent Expenditure 21,154.05 58.7% 25,318.20 63.5%

o/w Wage 5,533.06 15.4% 6,366.88 16.0%
o/w Non Wage(excl interest payments) 10,923.15 30.3% 14,259.42 35.8%
o/w Statutory Interest Payments 4,697.84 13.0% 4,691.90 11.8%
Development Expenditure 14,865.40 41.3% 14,565.98 36.5%

o/w GoU 7,997.15 22.2% 7,849.81 19.7%
o/w External Financing 6,868.25 19.1% 6,716.17 16.8%
Total Expenditure 36,019.45 100.0% 39,884.18 100.0%
Domestic Debt Re-financing 8,547.00 8,008.00

o/w Appropriation in Aid/Local Revenue 212.38 238.52
Grand Total Including Redemptions 44,778.83 48,130.69
TABLE 3 - SUMMARY OF BUDGET BY PROGRAMME FY 2022/2023 (USHS)
PROGRAMME ALLOCATIONS GoU External Total %

Human Capital Development 6,877.3 2,222.5 9,099.8 28.3%
Governance & Security 6,700.9 470.5 7,171.4 22.3%
Integrated Transport Infrastructure & Services 2,891.2 1,409.4 4,300.6 13.4%
Private Sector Dev't 1,582.6 71.4 1,653.9 5.1%
Sustainable Energy Dev't 542.6 1,030.9 1,573.5 4.9%
Agro-Industrialisation 904.4 545.4 1,449.8 4.5%
Development Plan Implementation 1,165.5 28.0 1,193.4 3.7%
Regional Dev't 1,085.8 71.7 1,157.5 3.6%
Legislation, Oversight & Representation 915.1 - 915.1 2.8%
Sustainable Dev't of Petroleum Resources 871.7 - 871.7 2.7%
Climate Change, Natural Resource, Environment & Water
Management 342.7 285.4 628.1 2.0%
Manufacturing 197.7 221.3 418.9 1.3%
Administration of Justice 400.0 - 400.0 1.2%
Sustainable Urbanisation & Housing 70.2 304.4 374.6 1.2%
Innovation, Technology Dev't & Transfer 230.2 44.3 274.4 0.9%
Public Sector Transformation 208.4 - 208.4 0.6%
Tourism Dev't 194.7 - 194.7 0.6%
Digital Transformation 120.5 3.7 124.2 0.4%
Community Mobilisation & Mindset Change 75.0 - 75.0 0.2%
Mineral Development 25.6 7.4 33.0 0.1%
SUB TOTAL 25,402.0 6,716.2 32,118.1 100.0%
** Memo Items
Domestic Refinancing 8,008.0
Interest Payments 4,691.9
External Debt Repayments (Amortization) 2,412.2
Domestic Arrears 661.9
Appropriation in Aid/Local Revenue 238.5
GRAND TOTAL 48,130.7
TABLE 4: MEDIUM TERM EXPENDITURE FRAMEWORK (MTEF) 2021/22 - 2022/23 (Excl. Arrears, External Debt Repayments, Debt Re-financing and AIA) Ushs.Bn.
FY 2021/22 Approved Budget FY 2022/23 Budget Estimates

Total excl. Total incl. Total excl. Total incl.
PROGRAMME/VOTE Wage Non-Wage Domestic External External External Wage Non-Wage Domestic External External External
Recurrent Dev Financing Financing Recurrent Dev Financing Financing
AGRO- INDUSTRIALISATION
010 Ministry of Agriculture, Animal Industry & Fisheries 13.21 36.26 105.76 392.46 155.24 547.70 19.41 36.43 131.76 376.78 187.60 564.39
011 Ministry of Local Government - - - - - - 0.12 0.17 1.50 47.45 1.79 49.23
015 Ministry of Trade, Industry and Cooperatives - - - - - - - 10.15 - - 10.15 10.15
019 Ministry of Water and Environment 0.48 0.04 110.06 54.32 110.58 164.89 0.48 0.04 83.31 121.21 83.83 205.04
021 East African Community 0.17 0.23 - - 0.40 0.40 - 0.25 - - 0.25 0.25
108 National Planning Authority - - - - - - - 0.94 - - 0.94 0.94
121 Dairy Development Authority 4.98 5.50 1.15 - 11.62 11.62 4.22 6.47 6.55 - 17.24 17.24
122 Kampala Capital City Authority 0.20 2.19 - - 2.39 2.39 - 0.85 6.33 - 7.19 7.19
125 National Animal Genetic Res. Centre and Data Bank 4.64 6.33 61.34 - 72.31 72.31 5.74 5.46 81.97 - 93.17 93.17
138 Uganda Investment Authority (UIA) - - - - - - - - - - - -
142 National Agricultural Research Organisation 34.23 24.60 51.47 - 110.31 110.31 38.81 29.40 48.58 - 116.78 116.78
152 NAADS Secretariat 2.18 3.16 99.15 - 104.49 104.49 2.18 42.64 13.24 - 58.06 58.06
154 Uganda National Bureau of Standards - - - - - - - 1.11 - - 1.11 1.11
155 Uganda Cotton Development Organisation 2.01 1.82 4.21 - 8.04 8.04 2.01 3.79 1.93 - 7.73 7.73
160 Uganda Coffee Development Authority 10.13 73.67 3.06 - 86.86 86.86 10.13 50.54 4.27 - 64.94 64.94
161 Uganda Free Zones Authority - - - - - - - - - - - -
500 Missions Abroad - - - - - - - 8.10 - - 8.10 8.10
601 601-999 Local Governments 80.45 198.45 77.79 - 356.69 356.69 120.73 44.27 80.50 - 245.49 245.49
SUB-TOTAL AGRO- INDUSTRIALISATION 152.69 352.25 514.00 446.78 1,018.94 1,465.71 203.82 240.61 459.94 545.44 904.37 1,449.81
MINERAL DEVELOPMENT
017 Energy and Minerals - 6.22 22.45 20.31 28.67 48.98 - 6.22 17.42 7.38 23.64 31.02
500 Missions Abroad - - - - - - - 0.05 - - 0.05 0.05
SUB-TOTAL ENERGY DEVELOPMENT - 6.22 22.45 20.31 28.67 48.98 - 8.16 17.42 7.38 25.58 32.95
SUSTAINABLE DEVELOPMENT OF PETROLEUM RESOURCES

008 Ministry of Finance, Planning & Economic Dev. - - - - - - - 720.35 - - 720.35 720.35
013 Ministry of Education and Sports - - - - - - - - - - - -
017 Energy and Minerals - 4.32 45.02 - 49.34 49.34 - 4.32 83.02 - 87.34 87.34
139 Petroleum Authority of Uganda 23.83 18.26 10.93 - 53.02 53.02 28.72 21.35 13.65 - 63.72 63.72
500 Missions Abroad - - - - - - - 0.31 - - 0.31 0.31
SUB-TOTAL SUSTAINABLE DEVELOPMENT OF PETROLEUM RESOURCES
23.83 22.58 55.95 - 102.36 102.36 28.72 746.32 96.67 - 871.72 871.72
TOURISM DEVELOPMENT
022 Tourism, Wildlife and Antiquities 3.52 141.59 16.14 - 161.26 161.26 2.37 151.93 11.85 - 166.14 166.14
117 Uganda Tourism Board 1.86 15.69 0.16 - 17.70 17.70 1.86 21.89 0.09 - 23.84 23.84
122 Kampala Capital City Authority - - - - - - - 0.09 - - 0.09 0.09
500 Missions Abroad - - - - - - - 4.60 - - 4.60 4.60
SUB-TOTAL TOURISM DEVELOPMENT 5.38 157.28 16.30 - 178.96 178.96 4.23 178.51 11.94 - 194.68 194.68
CLIMATE CHANGE, NATURAL RESOURCE, ENVIRONMENT AND WATER MANAGEMENT

003 Office of the Prime Minister 0.34 2.66 10.81 - 13.81 13.81 0.34 2.66 10.81 - 13.81 13.81
011 Ministry of Local Government - - - - - - - - 0.30 17.41 0.30 17.71
012 Ministry of Lands, Housing & Urban Development 6.20 10.91 3.67 21.54 20.77 42.31 8.71 10.09 12.67 92.19 31.47 123.66
019 Ministry of Water and Environment 8.36 17.02 81.92 177.43 107.29 284.72 10.93 12.98 60.21 175.81 84.12 259.93
150 National Environment Management Authority 6.72 10.17 0.99 - 17.88 17.88 6.72 8.97 3.25 - 18.94 18.94
156 Uganda Land Commission 0.90 1.00 38.81 - 40.71 40.71 1.06 0.93 29.67 - 31.66 31.66
157 National Forestry Authority 8.27 15.73 12.88 - 36.88 36.88 8.27 15.32 5.65 - 29.24 29.24
109 Uganda National Meteorological Authority 7.41 4.14 14.20 - 25.75 25.75 7.41 3.69 6.56 - 17.66 17.66
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PROGRAMME/VOTE Wage
Non-Wage Domestic External External External Wage Non-Wage Domestic External External External
500 Missions Abroad - - - - - - - 0.05 - - 0.05 0.05
606 601-999 Local Governments - 15.50 79.75 - 95.25 95.25 - 15.50 79.34 - 94.84 94.84
SUB-TOTAL CLIMATE CHANGE, NATURAL RESOURCE, ENVIRONMENT
47.55 AND WATER
87.60 MANAGEMENT
243.03 198.97 378.19 577.16 43.44 90.51 208.79 285.40 342.74 628.14
PRIVATE SECTOR DEVELOPMENT

008 Ministry of Finance, Planning & Economic Dev. 0.37 319.10 4.59 78.80 324.06 402.86 0.30 1,431.52 7.10 71.35 1,438.93 1,510.28
015 Ministry of Trade, Industry and Cooperatives 0.97 1.09 - 10.40 2.07 12.46 0.97 0.99 - - 1.97 1.97
021 East African Community 0.10 0.27 - - 0.37 0.37 - 1.73 - - 1.73 1.73
023 Ministry of Kampala Capital City and Metropolitan Affairs - - - - - - - - - - - -
119 Uganda Registration Services Bureau 3.12 0.45 - - 3.57 3.57 4.35 2.32 - - 6.67 6.67
123 National Lotteries and Gaming Regulatory Board - - - - - - - 0.49 - - 0.49 0.49
153 PPDA 0.94 0.38 - - 1.32 1.32 0.94 0.38 - - 1.32 1.32
154 Uganda National Bureau of Standards 21.36 36.04 7.65 - 65.04 65.04 23.86 7.49 4.59 - 35.94 35.94
136 Uganda Export Promotion Board 1.26 5.23 0.06 - 6.54 6.54 2.56 5.83 0.03 - 8.43 8.43
138 Uganda Investment Authority (UIA) 6.83 10.33 3.91 45.25 21.07 66.32 6.83 8.23 2.34 - 17.40 17.40
140 Capital Markets Authority 3.47 3.42 - - 6.89 6.89 3.47 5.10 - - 8.57 8.57
161 Uganda Free Zones Authority 2.39 3.70 7.88 - 13.96 13.96 2.39 3.25 22.72 - 28.36 28.36
162 Uganda Microfinance Regulatory Authority 2.17 4.83 - - 7.00 7.00 2.17 7.52 5.45 - 15.14 15.14
163 Uganda Retirement Benefits Regulatory Authority - - - - - - 5.79 7.83 - - 13.63 13.63
500 Missions Abroad - - - - - - - 1.51 - - 1.51 1.51
607 601-999 Local Governments - 2.23 - - 2.23 2.23 - 2.23 - - 2.23 2.23
SUB-TOTAL PRIVATE SECTOR DEVELOPMENT 43.00 387.07 24.08 134.45 454.14 588.59 53.64 1,486.68 42.24 71.35 1,582.56 1,653.91
MANUFACTURING
006 Ministry of Foreign Affairs - - - - - - - 0.26 - - 0.26 0.26
015 Trade, Industry and Cooperatives 1.58 66.63 14.78 - 83.00 83.00 2.20 99.73 23.06 - 124.99 124.99
110 Uganda Industrial Research Institute - - - - - - - - - - - -
138 Uganda Investment Authority (UIA) - - - - - - - - 66.36 221.25 66.36 287.61
154 Uganda National Bureau of Standards - - - - - - - 4.23 - - 4.23 4.23
500 Missions Abroad - - - - - - - 1.82 - - 1.82 1.82
SUB-TOTAL MANUFACTURING 1.58 66.63 14.78 - 83.00 83.00 2.20 106.05 89.42 221.25 197.67 418.92
INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES

016 Works and Transport 10.96 105.05 437.97 386.85 553.98 940.83 13.76 90.75 528.27 244.06 632.78 876.84
023 Ministry of Kampala Capital City and Metropolitan Affairs
113 Uganda National Roads Authority (UNRA) 71.11 60.75 1,699.23 1,495.47 1,831.09 3,326.56 71.11 73.13 1,518.04 1,025.71 1,662.27 2,687.98
118 Road Fund 2.67 487.36 16.39 - 506.42 506.42 2.67 485.29 - - 487.95 487.95
122 KCCA Road Rehabilitation Grant 0.30 - - 152.83 0.30 153.13 - 0.30 78.24 139.68 78.54 218.22
609 601-999 Local Governments - - 33.72 - 33.72 33.72 - - 29.65 - 29.65 29.65
SUB-TOTAL INTEGRATED TRANSPORT INFRASTRUCTURE AND85.03 SERVICES 653.17 2,187.30 2,035.16 2,925.50 4,960.66 87.53 649.47 2,154.20 1,409.45 2,891.20 4,300.65
SUSTAINABLE ENERGY DEVELOPMENT

017 Energy and Minerals 22.17 31.13 315.92 734.11 369.22 1,103.33 25.23 7.44 509.95 1,030.92 542.62 1,573.54
- - - - - - - - - - - -
SUB-TOTAL SUSTAINABLE ENERGY DEVELOPMENT 22.17 31.13 315.92 734.11 369.22 1,103.33 25.23 7.44 509.95 1,030.92 542.62 1,573.54
DIGITAL TRANSFORMATION
020 Ministry of ICT and National Guidance 5.01 16.09 29.02 - 50.12 50.12 5.71 30.01 33.68 - 69.40 69.40
111 National Curriculum Development Centre - - - - - - - - - - - -
119 Uganda Registration Services Bureau 1.77 1.70 0.41 - 3.88 3.88 - - - - - -
122 Kampala Capital City Authority - - - - - - - 2.56 - - 2.56 2.56
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126 National Information Technology Authority 7.44 15.75 7.44 110.08 30.63 140.71 11.21 29.80 5.28 3.69 46.29 49.98
SUB-TOTAL DIGITAL TRANSFORMATION 14.22 33.53 36.87 110.08 84.62 194.70 16.92 64.66 38.96 3.69 120.54 124.23
SUSTAINABLE URBANISATION AND HOUSING

011 Ministry of Local Government - - - - - - 1.11 0.27 - - 1.38 1.38
012 Ministry of Lands, Housing & Urban Development 2.04 29.59 35.25 51.39 66.89 118.28 2.49 52.08 1.91 88.03 56.48 144.50
016 Ministry of Works and Transport 1.00 5.13 - - 6.13 6.13 1.00 10.83 - - 11.83 11.83
023 Ministry of Kampala Capital City and Metropolitan Affairs - 0.50 - - 0.50 0.50 - 0.50 - - 0.50 0.50
610 601-999 Local Governments - - - - - - - - - 216.42 - 216.42
SUB-TOTAL SUSTAINABLE URBANISATION AND HOUSING 3.04 35.22 35.25 51.39 73.52 124.91 4.60 63.67 1.91 304.45 70.18 374.63
HUMAN CAPITAL DEVELOPMENT

011 Ministry of Local Government - 0.04 - - 0.04 0.04
013 Ministry of Education and Sports 23.68 248.86 131.76 122.68 404.30 526.98 124.60 245.09 101.70 189.92 471.40 661.32
014 Ministry of Health 14.75 99.18 89.13 1,309.19 203.06 1,512.25 21.64 138.79 89.98 1,333.54 250.41 1,583.95
018 Ministry of Gender, Labour and Social Development 1.53 175.56 1.00 - 178.09 178.09 1.53 205.35 - - 206.88 206.88
019 Ministry of Water and Environment 4.74 2.86 296.34 443.21 303.93 747.15 4.74 0.35 343.95 678.75 349.03 1,027.78
021 East African Community 0.14 0.23 - - 0.36 0.36 - - - - - -
107 Uganda AIDS Commission 1.32 7.92 1.85 - 11.09 11.09 4.96 12.01 0.94 - 17.92 17.92
305 Busitema University 30.12 13.76 9.67 - 53.55 53.55 33.66 14.43 11.97 - 60.06 60.06
114 Uganda Cancer Institute 7.20 17.77 16.18 33.67 41.14 74.82 9.29 18.93 15.37 20.28 43.60 63.88
115 Uganda Heart Institute 4.66 15.67 8.65 - 28.98 28.98 6.61 10.40 6.32 - 23.34 23.34
116 National Medical Stores 15.27 574.96 10.08 - 600.31 600.31 17.40 489.64 6.05 - 513.09 513.09
122 Kampala Capital City Authority 44.31 13.31 - - 57.63 57.63 55.58 14.33 11.22 - 81.14 81.14
124 Equal Opportunities Commission 2.97 8.86 0.36 - 12.19 12.19 - 0.77 - - 0.77 0.77
306 Muni University 14.60 4.91 7.20 - 26.71 26.71 15.69 5.54 3.89 - 25.12 25.12
128 Uganda National Examinations Board 12.36 97.69 36.40 - 146.45 146.45 12.36 101.04 13.33 - 126.73 126.73
132 Education Service Commission 2.87 6.36 3.69 - 12.92 12.92 2.88 6.51 5.05 - 14.45 14.45
134 Health Service Commission 2.40 5.64 0.08 - 8.13 8.13 2.43 9.48 2.05 - 13.96 13.96
149 National Population Council - - - - - - 2.99 8.45 0.82 - 12.26 12.26
301 Makerere University 206.60 141.75 16.72 - 365.07 365.07 208.97 144.31 13.06 - 366.35 366.35
302 Mbarara University 39.15 14.65 3.69 - 57.48 57.48 40.01 15.04 2.73 - 57.78 57.78
303 Makerere University Business School 58.71 38.76 3.22 - 100.69 100.69 62.64 41.04 3.63 - 107.31 107.31
304 Kyambogo University 58.66 75.16 1.84 - 135.67 135.67 61.17 74.05 2.79 - 138.01 138.01
312 Uganda Management Institute 15.87 18.07 1.20 - 35.14 35.14 18.75 16.28 0.60 - 35.63 35.63
313 Mountains of the Moon University - - - - - - 21.99 10.25 5.41 - 37.65 37.65
309 Gulu University 35.99 15.97 3.21 - 55.17 55.17 38.01 25.58 11.16 - 74.75 74.75
151 Uganda Blood Transfusion Service (UBTS) 3.92 12.29 1.87 - 18.08 18.08 6.09 14.57 2.99 - 23.66 23.66
401 Mulago Hospital Complex 29.58 31.76 7.97 - 69.32 69.32 45.78 42.44 10.08 - 98.30 98.30
402 Butabika Hospital 5.76 7.80 3.81 - 17.38 17.38 9.07 9.48 2.28 - 20.84 20.84
403 Arua Referral Hospital 5.12 2.90 2.20 - 10.22 10.22 7.80 2.96 6.68 - 17.44 17.44
404 Fort Portal Referral Hospital 5.69 3.12 0.72 - 9.53 9.53 8.99 2.65 0.20 - 11.84 11.84
405 Gulu Referral Hospital 5.18 8.04 1.90 - 15.11 15.11 8.11 7.52 0.99 - 16.62 16.62
406 Hoima Referral Hospital 6.26 1.99 0.20 - 8.45 8.45 8.64 1.97 5.77 - 16.38 16.38
407 Jinja Referral Hospital 7.26 9.02 1.07 - 17.35 17.35 12.58 7.60 0.20 - 20.39 20.39
408 Kabale Referral Hospital 4.23 2.41 2.08 - 8.71 8.71 6.32 5.11 1.12 - 12.55 12.55
409 Masaka Referral Hospital 4.67 2.70 3.50 - 10.87 10.87 8.21 2.67 2.68 - 13.55 13.55
410 Mbale Referral Hospital 6.70 8.89 2.70 - 18.30 18.30 9.35 8.28 3.82 - 21.45 21.45
411 Soroti Referral Hospital 4.65 3.32 0.20 - 8.17 8.17 7.78 2.82 1.27 - 11.88 11.88
412 Lira Referral Hospital 5.27 8.41 0.20 - 13.88 13.88 8.35 8.45 0.20 - 17.00 17.00
413 Mbarara Referral Hospital 5.49 8.94 1.80 - 16.23 16.23 8.85 9.38 1.67 - 19.90 19.90
414 Mubende Referral Hospital 5.50 2.13 2.00 - 9.63 9.63 7.86 1.57 0.60 - 10.03 10.03
415 Moroto Referral Hospital 4.40 3.34 0.60 - 8.33 8.33 7.15 3.49 0.20 - 10.84 10.84
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416 Naguru Referral Hospital 6.80 1.47 0.90 - 9.17 9.17 10.09 1.44 0.20 - 11.74 11.74
417 Kiruddu Referral Hospital 5.85 11.46 2.55 - 19.86 19.86 10.18 14.69 1.50 - 26.36 26.36
418 Kawempe Referral Hospital 6.09 4.44 1.50 - 12.03 12.03 9.41 6.29 0.90 - 16.59 16.59
419 Entebbe Regional Referral Hospital 2.52 1.62 1.50 - 5.65 5.65 4.61 2.25 0.90 - 7.77 7.77
420 Mulago Specialized Women and Neonatal Hospital 7.46 13.45 3.78 - 24.68 24.68 11.11 13.39 1.77 - 26.27 26.27
421 Kayunga Referral Hospital - - - - - - 3.72 7.44 - - 11.16 11.16
422 Yumbe Referral Hospital - - - - - - 4.18 6.06 - - 10.25 10.25
310 Lira University 15.25 7.26 5.30 - 27.81 27.81 15.55 6.81 4.61 - 26.98 26.98
111 National Curriculum Development Centre 8.55 29.71 3.90 - 42.16 42.16 8.55 11.67 1.90 - 22.12 22.12
127 Uganda Virus Research Institute (UVRI) 1.57 8.14 6.10 - 15.81 15.81 2.22 5.51 2.40 - 10.13 10.13
307 Kabale University 29.36 9.34 2.55 - 41.25 41.25 38.39 15.09 9.63 - 63.11 63.11
308 Soroti University 9.60 4.68 1.90 - 16.19 16.19 15.65 7.08 1.91 - 24.64 24.64
164 National Council for Higher Education 5.24 4.94 - - 10.18 10.18 5.24 9.57 5.00 - 19.81 19.81
165 Uganda Business and Technical Examination Board 4.90 19.00 5.00 - 28.89 28.89 4.90 22.59 6.25 - 33.73 33.73
166 National Council of Sports 1.61 16.76 - - 18.37 18.37 1.61 46.20 - - 47.81 47.81
500 Missions Abroad - - - - - - - 0.34 - - 0.34 0.34
612 601-999 Local Governments 2,029.18 436.84 317.58 - 2,783.61 2,783.61 2,311.82 430.01 397.37 - 3,139.19 3,139.19
SUB-TOTAL HUMAN CAPITAL DEVELOPMENT 2,841.56 2,284.09 1,027.64 1,908.76 6,153.29 8,062.05 3,396.09 2,354.08 1,127.10 2,222.49 6,877.27 9,099.76
INNOVATION, TECHNOLOGY DEVELOPMENT AND TRANSFER

002 State House 4.16 62.72 138.15 55.71 205.02 260.73 4.16 61.13 138.15 44.25 203.44 247.69
110 Uganda Industrial Research Institute 6.33 11.60 5.50 - 23.42 23.42 10.33 12.38 2.80 - 25.50 25.50
500 Missions Abroad - - - - - - - 0.12 - - 0.12 0.12
INNOVATION, TECHNOLOGY DEVELOPMENT AND TRANSFER 11.20 75.31 143.64 55.71 230.15 285.85 15.47 73.76 140.95 44.25 230.17 274.42
COMMUNITY MOBILIZATION AND MINDSET CHANGE

001 Office of the President - - - - - - - 9.10 - - 9.10 9.10
018 Ministry of Gender, Labour and Social Development 1.96 18.49 7.49 - 27.93 27.93 2.37 20.03 1.92 - 24.32 24.32
020 Ministry of ICT and National Guidance 1.07 27.80 - - 28.87 28.87 1.07 23.70 - - 24.77 24.77
112 Directorate of Ethics and Integrity - 0.76 - - 0.76 0.76 - 0.76 - - 0.76 0.76
122 Kampala Capital City Authority - 0.56 - - 0.56 0.56 - 0.56 1.49 - 2.05 2.05
124 Equal Opportunities Commission - 1.09 - - 1.09 1.09 - 0.78 - - 0.78 0.78
149 National Population Council - - - - - - 0.34 1.13 - - 1.48 1.48
500 Missions Abroad - - - - - - - 2.89 - - 2.89 2.89
615 601-999 Local Governments - 7.76 - - 7.76 7.76 - 7.64 - - 7.64 7.64
SUB-TOTAL COMMUNITY MOBILIZATION AND MINDSET CHANGE7.29 67.06 7.49 - 81.84 81.84 4.12 67.46 3.41 - 74.98 74.98
GOVERNANCE AND SECURITY

001 Office of the President 17.21 91.41 15.50 - 124.12 124.12 25.31 135.90 34.31 - 195.51 195.51
002 State House 18.87 379.03 12.34 - 410.24 410.24 22.64 375.58 36.20 - 434.42 434.42
003 Office of the Prime Minister 0.99 1.71 0.57 69.24 3.26 72.51 0.21 0.50 0.57 77.44 1.28 78.72
004 Ministry of Defence 610.43 774.73 2,060.44 406.94 3,445.60 3,852.54 617.58 765.26 1,982.92 393.01 3,365.76 3,758.77
006 Ministry of Foreign Affairs 5.99 26.85 0.71 - 33.56 33.56 6.01 28.07 0.43 - 34.51 34.51
007 Ministry of Justice and Constitutional Affairs 8.86 110.17 40.23 - 159.27 159.27 10.87 116.02 21.74 - 148.63 148.63
008 Ministry of Finance, Planning & Economic Dev. - - - - - - - 2.02 - - 2.02 2.02
009 Ministry of Internal Affairs 2.45 44.60 7.43 - 54.48 54.48 2.45 54.45 3.65 - 60.54 60.54
018 Ministry of Gender, Labour and Social Development 0.10 4.88 - - 4.98 4.98 0.10 4.04 - - 4.14 4.14
021 East African Community 0.09 0.18 - - 0.27 0.27 1.28 35.58 0.43 - 37.29 37.29
102 Electoral Commission 37.67 80.10 66.20 - 183.96 183.96 37.67 104.91 3.72 - 146.30 146.30
103 Inspectorate of Government (IG) 19.03 17.69 13.29 - 50.01 50.01 21.29 39.41 15.20 - 75.90 75.90
105 Law Reform Commission 4.07 7.61 0.20 - 11.88 11.88 4.07 13.96 0.12 - 18.15 18.15
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106 Uganda Human Rights Commission 7.59 12.25 1.05 - 20.90 20.90 7.59 11.45 0.63 - 19.67 19.67
311 Law Development Centre 8.44 16.55 8.89 - 33.88 33.88 7.97 15.42 5.34 - 28.73 28.73
112 Ethics and Integrity 3.25 5.47 0.65 - 9.38 9.38 6.32 7.82 0.35 - 14.50 14.50
119 Uganda Registration Services Bureau 0.60 0.10 - - 0.70 0.70 7.72 17.05 0.97 - 25.75 25.75
120 National Citizenship and Immigration Control 5.24 85.97 9.23 - 100.44 100.44 5.27 104.02 10.54 - 119.83 119.83
122 Kampala Capital City Authority - - - - - - - - - - - -
124 Equal Opportunities Commission - - - - - - - 1.47 - - 1.47 1.47
129 Financial Intelligence Authority (FIA) 4.57 12.34 0.22 - 17.13 17.13 9.59 16.93 0.13 - 26.65 26.65
130 Treasury Operations - 62.07 - - 62.07 62.07 - - - - - -
131 Auditor General 34.52 34.17 3.05 - 71.75 71.75 43.52 51.48 3.76 - 98.76 98.76
133 Office of the Director of Public Prosecutions 16.92 30.28 12.06 - 59.25 59.25 24.18 44.86 25.93 - 94.97 94.97
144 Uganda Police Force 370.63 264.54 206.27 38.47 841.45 879.92 383.03 305.43 187.97 - 876.44 876.44
145 Uganda Prisons 81.11 156.36 40.03 - 277.50 277.50 95.63 186.72 26.37 - 308.72 308.72
148 Judicial Service Commission 2.70 8.18 0.77 - 11.65 11.65 - - - - - -
153 PPDA 6.03 4.94 10.99 - 21.96 21.96 11.01 7.79 3.00 - 21.80 21.80
158 Internal Security Organisation (ISO) 45.20 47.91 5.11 - 98.22 98.22 52.46 85.80 17.79 - 156.05 156.05
159 External Security Organisation 14.44 34.69 3.64 - 52.77 52.77 17.81 53.56 0.84 - 72.21 72.21
500 Missions Abroad 26.83 162.73 32.92 - 222.48 222.48 28.47 131.47 52.88 - 212.82 212.82
135 Directorate of Government Analytical Laboratory 2.66 10.44 12.94 - 26.05 26.05 3.32 25.45 7.70 - 36.47 36.47
137 National Identification and Registration Authority (NIRA) 20.33 38.34 7.37 - 66.04 66.04 20.33 36.13 4.42 - 60.89 60.89
SUB-TOTAL GOVERNANCE AND SECURITY 1,376.86 2,526.28 2,572.10 514.65 6,475.24 6,989.89 1,474.02 2,779.03 2,447.90 470.45 6,700.95 7,171.40
PUBLIC SECTOR TRANSFORMATION

005 Ministry of Public Service 5.23 22.72 4.91 - 32.87 32.87 4.36 22.33 2.95 - 29.64 29.64
011 Ministry of Local Government - - - - - - 22.15 8.53 2.00 - 32.68 32.68
021 East African Community 0.73 28.48 0.92 - 30.12 30.12 - - - - - -
023 Ministry of Kampala Capital City and Metropolitan Affairs 0.49 3.46 - - 3.95 3.95 0.49 9.18 - - 9.67 9.67
103 Inspectorate of Government (IG) 2.14 1.32 - - 3.46 3.46 2.14 1.32 - - 3.46 3.46
108 National Planning Authority - - - - - - - 0.90 3.95 - 4.85 4.85
111 National Curriculum Development Centre - - - - - - - - - - - -
122 Kampala Capital City Authority 68.37 43.44 103.24 130.43 215.05 345.49 69.37 37.22 1.52 - 108.11 108.11
123 National Lotteries and Gaming Regulatory Board - - - - - - 2.48 2.34 - - 4.83 4.83
146 Public Service Commission 3.27 6.04 2.13 - 11.45 11.45 3.29 6.92 1.28 - 11.49 11.49
147 Local Government Finance Commission - - - - - - 1.10 2.46 0.09 - 3.66 3.66
500 Missions Abroad - - - - - - - - - - - -
SUB-TOTAL PUBLIC SECTOR TRANSFORMATION 80.23 105.46 111.21 130.43 296.90 427.34 105.39 91.20 11.79 - 208.38 208.38
REGIONAL DEVELOPMENT
003 Office of the Prime Minister 0.35 53.23 10.06 7.69 63.63 71.33 0.35 50.43 8.84 12.69 59.62 72.30
011 Ministry of Local Government 23.73 11.77 21.61 129.57 57.11 186.68 0.05 0.19 11.03 59.00 11.27 70.27
147 Local Government Finance Commission 1.62 4.04 0.16 - 5.81 5.81 - - - - - -
617 601-999 Local Governments 321.14 446.30 174.95 355.92 942.39 1,298.31 422.76 496.08 95.42 - 1,014.27 1,014.27
SUB-TOTAL REGIONAL DEVELOPMENT 346.83 515.33 206.78 493.19 1,068.94 1,562.13 423.16 547.34 115.30 71.69 1,085.80 1,157.48
DEVELOPMENT PLAN IMPLEMENTATION

001 Office of the President 0.28 7.24 - - 7.52 7.52 0.28 14.28 - - 14.56 14.56
003 Office of the Prime Minister 2.38 31.94 3.04 - 37.36 37.36 3.21 51.41 3.78 - 58.40 58.40
008 Ministry of Finance, Planning & Economic Dev. 6.50 175.29 155.73 34.27 337.52 371.79 9.00 156.66 180.54 27.96 346.20 374.17
023 Ministry of Kampala Capital City and Metropolitan Affairs - 0.05 - - 0.05 0.05 - 0.05 - - 0.05 0.05
108 National Planning Authority 8.91 20.24 4.41 - 33.57 33.57 14.61 13.99 - - 28.60 28.60
119 Uganda Registration Services Bureau 0.30 0.08 - - 0.38 0.38 - - - - - -
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141 URA 205.50 284.42 44.24 - 534.16 534.16 205.50 290.28 44.06 - 539.83 539.83
143 Uganda Bureau of Statistics 17.99 30.37 20.41 - 68.77 68.77 21.39 38.73 11.94 - 72.05 72.05
123 National Lotteries and Gaming Regulatory Board 2.48 5.89 - - 8.37 8.37 - 0.34 - - 0.34 0.34
124 Equal Opportunities Commission - - - - - - 2.97 7.90 0.22 - 11.08 11.08
130 Treasury Operations - - - - - - - 62.07 - - 62.07 62.07
147 Local Government Finance Commission - - - - - - 0.51 1.28 - - 1.80 1.80
149 National Population Council 3.33 12.04 0.82 - 16.19 16.19 - - - - - -
163 Uganda Retirement Benefits Regulatory Authority 5.70 8.30 - - 14.00 14.00 - - - - - -
500 Missions Abroad - - - - - - - 8.07 - - 8.07 8.07
SUB-TOTAL DEVELOPMENT PLAN IMPLEMENTATION 253.56 576.93 228.66 34.27 1,059.15 1,093.42 257.62 666.88 240.97 27.96 1,165.48 1,193.44
ADMINISTRATION OF JUSTICE
101 Judiciary 108.77 206.62 58.01 - 373.40 373.40 108.77 209.83 63.01 - 381.61 381.61
148 Judicial Service Commission - - - - - - 3.19 13.91 0.46 - 17.57 17.57
311 Law Development Centre - - - - - - 0.47 0.38 - - 0.84 0.84
SUB-TOTAL ADMINISTRATION OF JUSTICE 108.77 206.62 58.01 - 373.40 373.40 112.43 224.12 63.47 - 400.02 400.02
LEGISLATION, OVERSIGHT & REPRESENTATION

104 Parliamentary Commission 108.26 550.99 175.69 - 834.94 834.94 108.26 739.23 67.49 - 914.98 914.98
011 Ministry of Local Government - - - - - - - 0.08 - - 0.08 0.08
SUB-TOTAL LEGISLATION, OVERSIGHT & REPRESENTATION 108.26 550.99 175.69 - 834.94 834.94 108.26 739.31 67.49 - 915.06 915.06
INTEREST PAYMENTS DUE

Domestic Interest - 3,467.87 - - 3,467.87 3,467.87 - 3,551.07 - - 3,551.07 3,551.07
External Interest - 1,229.97 - - 1,229.97 1,229.97 - 1,140.82 - - 1,140.82 1,140.82
SUB-TOTAL INTEREST PAYMENTS - 4,697.84 - - 4,697.84 4,697.84 - 4,691.90 - - 4,691.90 4,691.90
Total Centre 3,102.28 7,633.68 7,313.36 6,512.33 18,049.32 24,561.65 3,511.58 10,189.53 7,167.53 6,716.17 20,868.63 27,584.80
Total Local Government Programmes 2,430.77 1,107.08 683.79 355.92 4,221.64 4,577.56 2,855.31 995.73 682.28 - 4,533.32 4,533.32
Statutory Interest Payments - 4,697.84 - - 4,697.84 4,697.84 - 4,691.90 - - 4,691.90 4,691.90
GRAND TOTAL 5,533.06 13,438.59 7,997.15 6,868.25 26,968.81 33,837.06 6,366.88 15,877.16 7,849.81 6,716.17 30,093.85 36,810.02
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TABLE 5: APPROVED BUDGET FOR LOCAL GOVERNMETNS, FY 2022 - 2023
Statutory( Pension ,
Appropriated Budget for
Vote Gratuity and
Local Government Wage Non-Wage Development Local Governments FY
Code Pension and
2022/23
Gratuity Arrears)
601 Arua city 23,545,062,564 9,203,893,188 6,651,120,111 1,979,636,036 41,379,711,900
602 Fort-Portal city 13,913,373,804 4,986,532,658 8,021,549,958 1,545,737,923 28,467,194,343
603 Gulu city 14,602,187,926 8,318,607,340 24,268,283,309 1,536,561,662 48,725,640,236
604 Hoima city 8,369,990,916 4,168,941,051 18,871,170,810 914,967,585 32,325,070,362
605 Jinja city 21,465,869,690 11,917,880,122 10,728,243,548 3,234,210,978 47,346,204,339
606 Lira city 15,190,525,209 6,856,089,669 11,318,541,710 1,574,684,683 34,939,841,271
607 Masaka city 15,854,185,554 6,181,943,755 20,452,679,594 1,135,412,642 43,624,221,546
608 Mbale city 23,711,176,843 9,560,907,208 11,451,644,351 2,428,955,338 47,152,683,740
609 Mbarara city 17,507,337,260 9,255,567,528 9,285,792,212 2,924,405,765 38,973,102,766
610 Soroti city 11,594,868,348 5,888,397,494 5,343,049,763 1,112,343,722 23,938,659,326
701 Apac Municipal Council 4,466,594,628 1,598,886,815 7,106,984,315 276,648,810 13,449,114,569
702 Bugiri Municipal Council 2,870,099,680 1,368,063,875 491,438,952 159,979,850 4,889,582,357
703 Bushenyi- Ishaka Municipal Council 6,635,511,794 2,337,563,038 1,327,830,923 1,498,297,581 11,799,203,336
704 Busia Municipal Council 3,763,928,084 2,043,796,413 7,471,824,258 2,328,080,749 15,607,629,504
705 Entebbe Municipal Council 5,241,965,011 6,200,172,880 4,995,647,849 1,056,118,815 17,493,904,556
706 Ibanda Municipal Council 8,371,976,473 2,955,819,344 1,574,165,411 825,688,400 13,727,649,628
707 Iganga Municipal Council 4,063,263,803 1,874,824,230 495,801,902 284,947,698 6,718,837,633
708 Kabale Municipal Council 8,647,824,775 3,267,690,463 10,273,663,942 1,150,358,211 23,339,537,390
709 Kamuli Municipal Council 4,704,285,423 1,641,635,843 8,294,245,685 443,330,386 15,083,497,336
710 Kapchorwa Municipal Council 5,577,234,528 1,974,134,507 544,906,734 1,217,106,709 9,313,382,478
711 Kasese Municipal Council 10,073,428,639 3,101,620,551 16,463,651,923 930,071,496 30,568,772,608
712 Kira Municipal Council 6,351,898,757 12,891,838,132 8,813,625,653 528,205,172 28,585,567,713
713 Kisoro Municipal Council 2,406,683,975 1,820,142,098 345,497,774 63,536,909 4,635,860,756
714 Kitgum Municipal Council 3,835,155,172 2,060,401,860 8,700,721,021 2,314,682,930 16,910,960,983
715 Koboko Municipal Council 5,107,006,309 1,594,243,915 1,109,257,118 301,630,480 8,112,137,823
716 Kotido Municipal Council 5,167,258,673 1,890,068,449 592,494,918 109,211,422 7,759,033,463
717 Kumi Municipal Council 4,864,569,303 1,410,319,931 2,352,609,277 350,053,854 8,977,552,366
718 Lugazi Municipal Council 4,674,678,666 2,521,345,140 9,467,163,179 663,911,232 17,327,098,217
719 Makindye-Ssabagabo Municipal Council 4,540,559,168 7,576,170,496 7,112,173,032 799,273,199 20,028,175,896
720 Masindi Municipal Council 7,215,982,146 3,002,140,317 1,074,934,346 1,438,585,736 12,731,642,545
721 Mityana Municipal Council 6,281,636,926 2,437,328,099 1,008,996,374 626,089,691 10,354,051,090
722 Moroto Municipal Council 2,846,912,600 1,470,551,276 2,599,112,346 241,996,952 7,158,573,173
723 Mubende Municipal Council 5,722,658,124 3,464,290,823 17,317,162,664 1,035,813,857 27,539,925,467
724 Mukono Municipal Council 10,440,800,167 6,901,122,338 2,445,350,162 1,435,241,040 21,222,513,707
725 Nansana Municipal Council 11,919,915,891 9,353,557,425 7,908,897,913 706,951,178 29,889,322,408
726 Nebbi Municipal Council 5,234,290,379 1,301,179,151 360,945,785 279,779,299 7,176,194,613
727 Njeru Municipal Council 6,421,408,904 5,353,854,558 1,227,893,944 570,523,422 13,573,680,828
728 Ntungamo Municipal Council 3,002,101,301 1,327,086,429 3,103,377,958 181,823,107 7,614,388,795
729 Rukungiri Municipal Council 6,388,956,770 1,748,103,221 318,303,944 743,946,218 9,199,310,153
730 Sheema Municipal Council 9,533,515,254 2,608,615,916 1,448,964,463 937,426,124 14,528,521,757
731 Tororo Municipal Council 5,806,659,156 2,264,656,483 8,854,830,752 1,040,160,599 17,966,306,990
801 Abim District 13,444,674,703 3,114,050,060 3,123,543,160 591,181,734 20,273,449,657
802 Adjumani District 22,284,878,639 6,398,714,257 12,019,108,722 1,837,628,611 42,540,330,229
803 Agago District 23,019,014,644 5,672,123,066 7,904,752,111 1,584,711,469 38,180,601,290
804 Alebtong District 16,454,179,691 4,623,269,730 4,807,726,673 1,761,659,311 27,646,835,405
805 Amolatar District 13,085,482,793 4,569,476,347 5,334,127,747 1,507,353,902 24,496,440,789
806 Amudat District 8,036,771,752 2,026,261,434 2,385,998,581 203,402,199 12,652,433,966
807 Amuria District 15,280,476,413 4,736,048,303 3,597,271,245 1,735,814,502 25,349,610,463
808 Amuru District 16,413,710,909 4,706,902,531 4,209,683,391 1,165,396,660 26,495,693,491
809 Apac District 15,725,604,699 3,522,740,345 3,102,321,823 4,664,953,368 27,015,620,235
810 Arua District 10,839,610,687 3,378,127,469 4,342,027,243 5,748,229,213 24,307,994,611
811 Budaka District 17,334,315,750 4,948,569,994 4,872,162,364 2,394,707,749 29,549,755,857
812 Bududa District 18,366,096,192 5,702,750,539 5,949,543,041 1,809,230,329 31,827,620,101
813 Bugiri District 25,118,261,670 6,129,744,580 4,305,755,123 2,509,507,687 38,063,269,059
814 Bugweri District 13,966,505,443 3,242,361,241 3,403,053,330 1,020,880,055 21,632,800,068
815 Buhweju District 11,183,181,800 2,618,310,279 3,386,441,663 626,674,426 17,814,608,169
816 Buikwe District 15,528,011,188 4,865,612,032 3,433,484,481 1,615,968,920 25,443,076,620
817 Bukedea District 19,446,575,604 5,520,807,108 5,317,854,299 3,889,378,892 34,174,615,904
818 Bukomansimbi District 13,139,822,859 3,465,861,884 2,157,833,167 1,637,136,371 20,400,654,282
819 Bukwo District 16,322,627,900 3,593,439,168 2,424,040,938 965,282,818 23,305,390,825
820 Bulambuli District 16,552,786,992 4,436,184,588 7,758,094,704 1,615,605,982 30,362,672,265
821 Buliisa District 10,527,835,868 3,082,291,979 2,180,267,602 355,847,438 16,146,242,886
822 Bundibugyo District 24,760,914,433 5,996,004,542 4,188,213,303 1,520,479,753 36,465,612,031
823 Bunyangabu District 14,257,146,531 3,394,974,831 4,132,340,265 976,125,598 22,760,587,225
824 Bushenyi District 20,316,730,832 4,964,880,414 6,623,713,739 4,610,716,620 36,516,041,606
825 Busia District 23,409,081,606 7,047,202,989 3,762,957,996 3,707,300,762 37,926,543,352
826 Butaleja District 23,661,496,423 6,355,488,260 4,196,227,997 4,129,977,492 38,343,190,172
827 Butambala District 16,617,063,880 3,192,747,606 6,885,092,573 1,937,065,285 28,631,969,343
828 Butebo District 12,083,284,078 3,844,094,057 3,349,234,470 1,583,498,321 20,860,110,926
829 Buvuma District 10,164,687,703 2,472,258,810 5,208,562,736 356,375,555 18,201,884,804
830 Buyende District 15,109,843,424 5,396,256,202 3,560,108,629 1,062,774,195 25,128,982,451
831 Dokolo District 15,016,754,003 3,885,676,353 5,315,634,264 1,860,407,965 26,078,472,585
832 Gomba District 14,282,628,611 4,294,714,530 1,736,543,000 892,595,849 21,206,481,989
833 Gulu District 17,660,352,896 2,631,924,077 4,081,151,341 4,237,670,027 28,611,098,341
834 Hoima District 14,044,517,112 3,704,453,291 3,258,210,369 2,627,954,375 23,635,135,146
835 Ibanda District 15,232,600,148 4,255,132,264 4,898,234,904 2,491,680,443 26,877,647,759
Page 1 of 3
Vote Gratuity and
Code Pension and
2022/23
Gratuity Arrears)
836 Iganga District 26,616,868,128 6,261,655,286 3,388,691,754 7,015,496,018 43,282,711,186
837 Isingiro District 29,503,180,691 7,999,076,220 10,225,769,106 3,151,587,876 50,879,613,892
838 Jinja District 26,315,427,550 6,587,529,098 5,445,916,809 4,813,028,396 43,161,901,853
839 Kaabong District 11,359,178,457 3,381,123,198 3,108,523,879 940,090,300 18,788,915,833
840 Kabale District 24,901,033,206 5,582,022,362 3,706,410,070 6,593,414,549 40,782,880,188
841 Kabarole District 14,689,607,945 3,354,003,890 5,360,965,292 3,172,378,295 26,576,955,423
842 Kaberamaido District 11,114,896,020 2,802,103,399 2,909,212,652 2,173,276,427 18,999,488,498
843 Kagadi District 25,740,370,125 7,485,423,259 6,379,867,358 1,100,190,331 40,705,851,072
844 Kakumiro District 17,768,236,918 5,255,581,923 9,722,984,471 773,765,897 33,520,569,209
845 Kalaki District 10,739,256,915 3,007,717,082 2,517,123,921 1,021,662,672 17,285,760,591
846 Kalangala District 11,517,871,536 2,397,742,817 2,594,579,658 809,917,975 17,320,111,986
847 Kaliro District 21,053,030,208 5,254,982,344 5,477,234,298 2,854,950,830 34,640,197,680
848 Kalungu District 17,409,337,958 5,214,857,851 1,956,797,305 2,563,734,196 27,144,727,311
849 Kamuli District 34,000,530,014 8,207,489,604 7,260,519,536 5,555,957,461 55,024,496,614
850 Kamwenge District 20,809,630,708 5,432,441,382 9,507,748,724 2,700,610,612 38,450,431,425
851 Kanungu District 29,279,277,052 7,663,800,082 4,311,111,997 2,893,945,597 44,148,134,728
852 Kapchorwa District 13,772,247,812 3,059,174,419 2,980,704,767 2,482,446,103 22,294,573,100
853 Kapelebyong District 8,578,565,846 2,801,158,727 3,844,918,046 503,070,832 15,727,713,451
854 Karenga District 8,191,761,720 1,928,525,934 3,193,350,782 328,618,750 13,642,257,186
855 Kasanda District 15,437,609,740 4,597,692,841 5,016,819,304 888,081,580 25,940,203,464
856 Kasese District 53,420,809,911 11,883,347,957 7,154,463,537 6,257,319,473 78,715,940,878
857 Katakwi District 17,357,788,989 4,938,346,198 7,659,119,651 3,969,921,023 33,925,175,861
858 Kayunga District 26,015,898,931 6,643,164,957 9,130,257,646 4,267,476,119 46,056,797,653
859 Kazo District 13,158,230,974 3,449,570,360 3,807,443,088 359,772,706 20,775,017,127
860 Kibaale District 13,209,440,487 2,915,528,204 9,212,497,883 3,105,248,216 28,442,714,790
861 Kiboga District 18,744,059,421 4,881,057,191 3,011,092,410 1,507,916,795 28,144,125,817
862 Kibuku District 15,597,161,349 3,857,852,641 4,101,048,521 1,265,141,014 24,821,203,526
863 Kikuube District 14,016,320,431 5,368,460,166 3,584,611,145 801,277,673 23,770,669,415
864 Kiruhura District 12,347,629,658 3,759,833,673 4,681,236,580 1,706,017,954 22,494,717,864
865 Kiryandongo District 19,478,585,335 6,320,556,385 6,240,925,715 2,384,866,933 34,424,934,368
866 Kisoro District 31,883,539,059 6,083,649,335 3,359,457,569 5,404,523,869 46,731,169,832
867 Kitagwenda District 14,364,120,197 3,358,733,497 2,534,887,797 1,949,194,342 22,206,935,833
868 Kitgum District 21,043,386,416 4,164,281,240 3,196,390,527 3,617,952,712 32,022,010,895
869 Koboko District 13,134,785,817 4,045,692,096 3,065,013,475 1,839,275,093 22,084,766,481
870 Kole District 17,280,252,349 4,249,953,753 6,032,759,820 1,678,532,432 29,241,498,354
871 Kotido District 8,184,089,998 2,332,861,696 4,063,441,661 928,615,509 15,509,008,863
872 Kumi District 17,553,319,554 5,280,360,825 3,637,790,109 4,290,249,223 30,761,719,711
873 Kwania District 17,106,021,823 3,766,064,162 2,617,553,318 784,796,853 24,274,436,155
874 Kween District 14,296,215,962 3,583,135,377 3,710,148,120 753,436,876 22,342,936,335
875 Kyankwanzi District 17,832,086,329 4,994,352,967 3,988,376,743 823,560,442 27,638,376,481
876 Kyegegwa District 14,534,656,440 7,021,408,741 5,343,273,176 2,286,698,592 29,186,036,949
877 Kyenjojo District 24,147,257,831 8,003,427,071 7,937,018,336 2,411,643,887 42,499,347,125
878 Kyotera District 24,842,960,886 6,490,136,295 3,612,206,551 2,309,084,294 37,254,388,025
879 Lamwo District 13,222,912,696 3,690,545,558 4,667,997,578 1,151,688,590 22,733,144,422
880 Lira District 20,418,806,935 5,737,437,603 5,897,841,756 6,305,844,035 38,359,930,329
881 Luuka District 18,334,159,534 4,706,966,200 4,617,702,276 1,258,156,292 28,916,984,303
882 Luwero District 43,172,363,912 11,261,259,189 7,289,857,539 5,043,483,171 66,766,963,810
883 Lwengo District 19,241,285,545 5,211,071,999 4,316,299,802 1,489,961,670 30,258,619,016
884 Lyantonde District 13,443,848,250 2,906,591,475 1,960,040,080 500,709,011 18,811,188,817
885 Madi-Okollo District 12,799,925,510 3,350,171,349 6,075,912,259 1,499,338,382 23,725,347,500
886 Manafwa District 18,381,261,180 4,571,032,141 4,447,030,452 3,104,828,287 30,504,152,061
887 Maracha District 19,077,800,831 4,279,526,000 4,229,498,001 2,032,290,679 29,619,115,511
888 Masaka District 9,397,375,267 2,366,877,983 2,439,658,800 4,603,275,464 18,807,187,513
889 Masindi District 17,250,041,950 4,593,146,441 4,006,136,594 2,445,671,652 28,294,996,637
890 Mayuge District 28,590,759,134 9,971,685,847 7,065,175,944 2,832,770,313 48,460,391,238
891 Mbale District 23,209,752,367 7,947,777,414 3,643,849,548 6,255,636,003 41,057,015,332
892 Mbarara District 17,278,037,999 3,943,793,332 5,340,476,174 4,422,492,850 30,984,800,354
893 Mitooma District 19,279,604,004 5,127,003,938 14,280,183,059 1,527,130,582 40,213,921,582
894 Mityana District 23,055,162,266 4,945,536,442 3,660,259,355 1,960,720,423 33,621,678,486
895 Moroto District 10,194,013,102 2,677,625,623 3,237,041,405 689,399,487 16,798,079,616
896 Moyo District 15,390,857,402 3,653,430,532 2,472,972,209 3,339,003,437 24,856,263,580
897 Mpigi District 20,843,222,060 5,205,644,913 3,119,214,847 4,455,635,701 33,623,717,521
898 Mubende District 17,792,502,549 5,686,312,738 7,393,152,189 3,094,716,074 33,966,683,549
899 Mukono District 33,337,284,876 10,979,186,661 5,294,638,005 7,688,713,558 57,299,823,100
900 Nabilatuk District 6,238,356,405 1,334,197,176 1,419,882,174 75,917,749 9,068,353,504
901 Nakapiripirit District 8,280,822,326 1,902,050,259 3,739,809,538 671,824,195 14,594,506,318
902 Nakaseke District 22,324,332,110 6,468,169,583 6,123,623,680 2,651,269,363 37,567,394,736
903 Nakasongola District 21,307,959,056 5,073,683,987 2,446,966,490 1,221,665,552 30,050,275,084
904 Namayingo District 18,096,712,838 4,058,872,973 3,932,616,195 1,424,282,318 27,512,484,325
905 Namisindwa District 17,844,999,466 5,596,212,886 3,338,956,343 1,430,423,890 28,210,592,585
906 Namutumba District 20,907,484,457 5,760,721,505 5,186,432,024 1,427,851,859 33,282,489,844
907 Napak District 10,881,565,560 2,748,654,539 3,552,323,453 230,343,504 17,412,887,056
908 Nebbi District 20,481,461,759 5,463,307,277 4,365,512,721 11,046,725,017 41,357,006,773
909 Ngora District 12,597,657,260 4,109,434,338 1,704,202,875 2,652,699,495 21,063,993,967
910 Ntoroko District 14,640,307,533 2,751,336,969 3,223,981,156 506,132,015 21,121,757,673
911 Ntungamo District 37,558,516,076 9,943,200,810 6,904,549,579 5,854,486,455 60,260,752,921
Page 2 of 3
Vote Gratuity and
Code Pension and
2022/23
Gratuity Arrears)
912 Nwoya District 13,690,304,575 4,019,488,852 6,707,492,656 1,025,471,496 25,442,757,579
913 Obongi District 8,549,739,924 2,369,584,260 3,547,643,393 200,905,292 14,667,872,869
914 Omoro District 17,721,182,949 3,426,219,373 3,048,570,363 2,016,570,643 26,212,543,328
915 Otuke District 12,049,153,465 3,509,593,628 3,880,955,406 954,826,699 20,394,529,199
916 Oyam District 24,436,581,559 8,123,705,267 7,780,546,675 6,112,889,607 46,453,723,108
917 Pader District 20,510,695,082 5,768,658,147 3,277,508,583 2,676,342,255 32,233,204,067
918 Pakwach District 13,873,347,644 4,471,952,165 3,067,334,580 754,334,129 22,166,968,518
919 Pallisa District 23,215,544,929 6,349,927,477 4,053,085,396 5,925,019,257 39,543,577,060
920 Rakai District 26,607,064,097 6,622,156,075 4,924,218,188 3,181,411,986 41,334,850,346
921 Rubanda District 20,413,317,133 4,466,093,600 11,853,611,424 2,800,189,902 39,533,212,059
922 Rubirizi District 12,629,974,053 2,823,214,640 3,816,149,197 483,738,640 19,753,076,530
923 Rukiga District 15,868,483,646 2,731,089,066 1,570,830,019 1,053,690,522 21,224,093,253
924 Rukungiri District 28,734,118,512 7,733,344,147 5,235,856,449 5,345,150,417 47,048,469,525
925 Rwampara District 15,444,996,097 3,247,960,987 2,982,711,306 1,008,646,225 22,684,314,615
926 Sembabule District 21,494,236,154 4,992,720,094 6,051,967,854 2,579,111,015 35,118,035,118
927 Serere District 21,583,601,061 6,662,389,858 3,255,841,088 2,085,385,321 33,587,217,328
928 Sheema District 19,855,259,348 4,537,739,943 2,475,615,483 4,520,391,218 31,389,005,991
929 Sironko District 22,916,012,806 6,576,847,243 3,815,343,762 4,361,817,263 37,670,021,074
930 Soroti District 14,459,645,314 4,862,817,385 4,498,962,090 5,822,212,310 29,643,637,099
931 Terego District 18,387,392,128 4,323,672,164 7,077,139,669 1,012,309,392 30,800,513,353
932 Tororo District 38,671,873,318 12,558,149,122 8,180,406,368 8,369,149,985 67,779,578,793
933 Wakiso District 40,776,869,314 28,605,025,963 16,774,037,337 7,891,514,791 94,047,447,405
934 Yumbe District 27,982,784,166 10,538,527,138 17,682,076,273 1,895,256,978 58,098,644,554
935 Zombo District 15,597,933,116 5,745,134,065 4,317,048,960 1,556,722,635 27,216,838,777
Total 2,855,308,665,757 868,243,792,035 930,664,876,602 389,728,453,116 5,043,945,787,510
Page 3 of 3

Full Uganda Budget Speech For Financial Year 2022/2023

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Full Uganda Budget Speech For Financial Year 2022/2023

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The Republic of Uganda

FINANCIAL YEAR 2022/2023

Theme: Full Monetisation of Uganda’s Economy through

MATIA KASAIJA (MP)

MINISTER OF FINANCE, PLANNING AND ECONOMIC DEVELOPMENT

14th June 2022

Kololo Independence Grounds.

1. Madam Speaker, in fulfilment of Article 155(1) of the Constitution, I

4. Rt. Hon. Speaker, the NRM Government’s overriding goal is to achieve

9. Madam Speaker, I now wish to give highlight on the performance of

External Sector Performance

COVID-19 Mitigation Measures

Health and Social Support Response

Restoring Business Activity

Medium Term Economic Outlook

III. FINANCIAL YEAR 2022/23 BUDGET STRATEGY

IV. FINANCIAL YEAR 2022/23 BUDGET PRIORITIES

Enhancing Security, the Rule of Law and Anti-Corruption

Peace, Security and Stability

Implementation of the Parish Development Model

Climate Change and Environmental Degradation

Promoting Agro-Industrialisation, Standards and Market Entry

Commercialisation of Oil and Gas

Enhancing Human Capital Development.

i) Constructing 80kilometres water supply infrastructure from River

Science and Innovation

Enhancing the Transport and Power Infrastructure

Information Communication Technology Infrastructure

Enhancing Public Sector Effectiveness and Efficiency

V. FISCAL FRAMEWORK AND THE FINANCING STRATEGY FOR FINANCIAL

Tax Measures for Financial Year 2022/23

Value Added Tax

Tax Procedures Code

b. Agricultural Insurance Policy, to encourage the uptake of

c. Security Bond or Mortgage Deed executed by way of security for

ii) Clarification of the rate of Shs. 15,000 applicable on the

Domestic Revenue Mobilisation Strategy

Public Investment Financing Strategy

For God and My Country.

Overall balance -11,763 -9,753 -9,262 -8,153 -6,203 -6,624

Financing 11,763 9,753 9,262 8,153 6,203 6,624

(1) Domestic Resources 25,780.38 71.2% 30,797.28 76.8%

(2) External Resources 10,451.45 28.8% 9,325.41 23.2%

Budget Support 3,583.20 9.9% 2,609.24 6.5%

Project Support 6,868.25 19.0% 6,716.17 16.7%

* Below the line

TOTAL RESOURCE ENVELOPE 44,778.83 48,130.69

B) EXPENDITURE ( OUTFLOWS) Budget Budget

Recurrent Expenditure 21,154.05 58.7% 25,318.20 63.5%

Development Expenditure 14,865.40 41.3% 14,565.98 36.5%

Domestic Debt Re-financing 8,547.00 8,008.00

PROGRAMME ALLOCATIONS GoU External Total %

FY 2021/22 Approved Budget FY 2022/23 Budget Estimates

SUSTAINABLE DEVELOPMENT OF PETROLEUM RESOURCES

CLIMATE CHANGE, NATURAL RESOURCE, ENVIRONMENT AND WATER MANAGEMENT

FY 2021/22 Approved Budget FY 2022/23 Budget Estimates

PRIVATE SECTOR DEVELOPMENT

INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES

SUSTAINABLE ENERGY DEVELOPMENT