A SNAPSHOT OF THE AUDITOR GENERAL’S REPORT ON THE

EDUCATION SECTOR

Civil Society Budget Advocacy GroupUGANDA

Governance, Accountability, Participation and Performance (GAPP) Program

CS BAG

B udgeting for equity

A Snapshot of the Auditor General’s Report on Education, FY 2013/14 was produced by the Civil Society Budget Advocacy Group (CSBAG). The contents of this publication are the responsibility of CSBAG and not of our development partners.

The author’s views expressed in this publication do not necessarily reflect the views of the United States Agency for International Development, the United States Government, the United Kingdom’s Department for International Development, or the United Kingdom Government.

© September 2015

Civil Society Budget Advocacy Group (CSBAG)P.O. Box 660, NtindaPlot 11 Vubya Close, Ntinda Nakawa Rd Fixed Line: +256-755-202-154E-mail: csbag@csbag.org Web www.csbag.org

| @CSBAGUGANDA CSBAG/Facebook.com

All rights reserved. No part of this publication may be reproduced, or reprinted in any form by any means without the prior permission of the copyright holder. CSBAG encourages its use and will be happy if excerpts are copied and used. When doing so, however please acknowledge CSBAG.

Acronyms 4Foreword 5Executive summary 61.0 Background 72.0 Introduction 73.0 Auditor General Findings in the Education Sector issues FY 2013/14 Report 83.1 Redundant Teachers’ SACCO Fund 8

3.2 Audit of Kyambogo University 8

3.3 Delayed contracts 8

3.4 Mischarge of Expenditure 9

3.5 Unaccounted for funds 9

3.6 Un accounted for taxes 10

3.7 Outstanding Commitments 10

3.8 Budget short falls 11

3.9 Under absorption of Government Funds 11

3.10 Un-authorised/excess expenditure 12

3.11 Irregularities in procurements 12

3.12 Staff shortages 13

4.0 Conclusion 14

Appendix 1: Definitions of Key Concepts in the Brief 15

Table of

Contents

CSBAG : Civil Society Budget Advocacy Group

FY : Financial Year

EPRC : Economic Policy Research Centre

MDA : Ministries, Departments and Agencies

MoESTS : Ministry of Education, Science, Technology and Sports

MoFPED : Ministry of Finance, Planning and Economic Development

MUK : Makerere University

MUST : Mbarara University of Science and Technology

OAG : Office of the Auditor General

PS/ST : Permanent Secretary/Secretary to the Treasury

SACCO : Savings and Credit Co-operative

TAI : Treasury Accounting Instruction

UMI : Uganda Management Institute

UNATU : Uganda National Teachers’ Union

Acronyms

Citizen participation in participatory public auditing in Uganda remains constrained due to limited access to information of the Auditor General’s reports. Furthermore, the highly technical language that is used in these reports further hinders utilization of these reports

to demand for accountability from Government and monitor Government response to queries raised by the Auditor General in a given financial year through the Treasury Memorandum. Civil Society Budget Advocacy Group (CSBAG) therefore developed the snapshot of the Auditor General’s Report on Education for the Financial Year 2013/14 so as to empower citizens with information with which to engage various Ministries, Departments and Agencies (MDAs) so as to ensure Value for Money in public facilities. The main purpose of this brief is to provide citizens and CSOs with credible facts regarding public financial management with which to hold the respective Government institutions accountable; as well as monitor progress towards improving financial management of public resources in the education sector.

This brief was produced through a thorough desk review of the Annual Report of the Auditor General for the Year ended 30th June 2014 presented to Parliament of Uganda. This brief highlights the major findings of the AG’s report in the education sector and provides recommendations from both civil society and the Auditor General to improve accountability. Critical issues highlighted by the Auditor General include: the return of unspent balances of UGX 9,412,704,745 to the Consolidated Fund and failure for projects in the education sector to absorb funds totalling to UGX 217,393,823,773; signalling inadequate service delivery as a result of poor management systems, among others. CSBAG strongly recommends that the responsible Accounting Officers be reprimanded and where necessary demoted in order to effectively illustrate the repercussions of such actions to other Accounting Officers. Furthermore, education sector MDA accounts exposed unauthorized/excess expenditure to the tune of UGX. 24,946,031,342 without obtaining approval from the necessary authority for re-allocation or virement warrants. CSBAG recommends that Ministry of Finance Planning and Economic Development should develop and implement punitive measures against MDAs that flout Public Finance Management guidelines. These and many more findings detailed in this report demonstrate the obstacles to quality service delivery and Value for Money that must be effectively dealt with to ensure transparency and accountability in Government institutions and projects.

CSBAG envisages that this brief will be utilized by policy makers, citizens and civil society organisations to interrogate public financial management in the selected institutions as well as engage these institutions so as to ensure Value for Money of public resources to meet the needs of Ugandan citizens.

Julius Mukunda Coordinator

Foreword

This Position Paper looks at the Auditor General’s issues in the Education Sector both at the Ministry of Education, Science, Technology and Sports (MOESTSF) as well as The institutions in the education sector audited by the Auditor General’s report include: Makerere University, Ministry

of Education, Science and Technology and Sports(MoESTS),Universal Post Primary Education and Training Project, Support to the Post-Primary Education Training Expansion and Improvement (Education Iv) Project, Muni University, Ministry of Education and Sports, Makerere University Business School, Uganda Management Institute, Mbarara University of Science and Technology(MUST), Kyambogo University, Busitema University, and Gulu University.

The main issues raised by this paper are: disagreement surrounding the management of the Teachers’ SACCO funds so that the intended objectives can be achieved, delays in contract execution which is highly attributed to insufficient funding and inadequate supervision of contract implementation by the responsible entities, low absorption of funds highly attributed to inefficiencies in the management of procurements, delayed accountability, incompetence by contractors, poor planning among others.

Furthermore, its notes that a number of government entities have continued to enter into commitments beyond the funds available. In addition the aspect of poor absorption of funds was also highlighted by the Auditor General attributed to inefficiencies in the management of procurements, delayed accountability, incompetence by contractors, poor planning among others. In the circumstances, service delivery is undermined.

The paper further observes CSBAG policy concerns and proposes policy recommendations for the issues identified. CSBAG therefore urges the respective education sector MDA Accounting Officers to prioritize addressing of the aforementioned anomalies in time for the release of the FY 2014/15 Auditor General’s report

Executive Summary

Background1.0According to Article 163(3) of the Constitution of the Republic of Uganda and Section 13 and 19 of the National Audit Act 2008, the Auditor General is required to audit and report on the Public Accounts of Uganda and of all public offices including the Courts, the Central and Local Government Administrations, Universities and Public Institutions of like nature and any Public Corporations or other bodies established by an Act of Parliament.

Under Article 163 (4) of the Constitution, the Auditor General is required to submit to Parliament by 31st March annually a Report of the Accounts audited for the year immediately preceding. To this extent, a total of 107 entities comprising of Ministries, Agencies, Commissions, Departments, Uganda Missions abroad, Public Universities, Referral Hospitals and the Consolidated Government of Uganda Financial Statements, were audited during the year ended 30th June 2014 and out of the 107 entities audited, 75 entities had unqualified opinions, and 32 had qualified opinions.

The education sector is a vital sector in the socio economy that is responsible for providing a workable and efficient human resource that translates into economic growth and development through production of goods and services. Article 163 of the 1995 Constitution of Uganda provides the Office of the Auditor General with the legal mandate of auditing and reporting on the public accounts of Uganda, all public offices, statutory bodies established by an Act of Parliament; and conducting financial and value for money audits in respect of any project involving public funds. CSBAG therefore conducted an analysis of the Auditor General’s Report for the Education sector for FY 2013/14 in order to popularise the qualified queries within the sector; and provide practical recommendations that will empower citizens and CSOs to hold Government accountable and follow up on Government response to these recommendations. The institutions in the education sector audited by the Auditor General’s report include :Makerere University, Ministry of Education, Science and Technology and Sports(MoESTS),Universal Post Primary Education and Training Project, Support to the Post-Primary Education Training Expansion and Improvement (Education Iv) Project, Muni University, Ministry of Education and Sports, Makerere University Business School, Uganda Management Institute, Mbarara University of Science and Technology(MUST), Kyambogo University, Busitema University, and Gulu University.

Of these institutions and projects, four (4) institutions had a qualified opinion and these included the Ministry of Education, Science, Technology and Sports (MoESTS), Makerere University (MUK), Kyambogo University and Gulu University. CSBAG continues to urge that the current list of Accounting Officers FY 2015/16 submitted to Parliament be withdrawn and a new updated one, with the above listed accounting officers disqualified in order to illustrate Government’s zero tolerance for failure to adhere to public finance accounting procedures.

Introduction2.0

Education Sector issues

Auditor General Findings in the

3.0

FY 2013/14 Report

3.1 Redundant Teachers’ SACCO FundDuring the FY 2013/14, the Government offered to contribute UGX.25bn to the teachers’ Savings and Credit Co-operative (SACCO) fund over a five year period with the objective of enabling teachers’ access affordable credit financing. UGX 4,317,423,564 was released to Micro Finance Support Centre during the year under review. The funds have not been accessed by the intended beneficiary teachers because the fund management had become a source of conflict between Uganda National Teachers’ Union (UNATU) and the Ministry.

Recommendation• The Auditor General recommends that Government

resolve the disagreement surrounding the management of the SACCO funds so that the intended objectives can be achieved.

• CSBAG further emphasizes the importance of fast tracking resolution of this stand-off this has greatly stalled access to affordable credit facilities for 2 years which would have been critical in boosting their socio-economic welfare.

3.2 Audit of Kyambogo UniversityA special audit was undertaken for the University and it was noted; among other findings that a total of 10,486 students were admitted by Kyambogo University without making applications. This was found to be irregular.

Recommendation • The University needs to strengthen controls relating to

admission of students to the University.

3.3 Delayed contractsIt was observed that a number of Government contracts/projects for a total of UGX 39,642,990,522, USD1,930,524 and Euros 512,288 that had been ongoing or were started during the financial year lagged behind schedule or demonstrated signs of failure. It was noted that a number of these contracts/projects had exceeded their completion dates while others had been abandoned. The delays were between 3 months to 3 years. The delays in contract execution were attributed to insufficient funding and inadequate supervision of contract implementation by the responsible entities. This may have resulted into losses to Government and failure to achieve the intended objectives of the procurements/contracts.

Specific to the Education sector, the Uganda Management Institute (UMI) was noted to have two projects; Construction of new class room block and office block worth UGX 21, 324,058,054 and the rehabilitation of a hostel worth UGX 2,543,323,798 that had been delayed by over one and a half years.

Recommendation• There is need for closer supervision of all planned

Government projects to ensure timely implementation of government contracts.

3.4 Mischarge of ExpenditureParagraph 156 of the Treasury Accounting Instruction (TAIs) prohibits the transfer of funds available on one item or sub-item of expenditure to another, except on the authority of a virement warrant. It also prohibits charging expenditure to an item/sub-item merely because funds are available under that item/sub-item. Expenditures from various entities in the Education sector totalling to UGX 13,790,634,375 (26.7% of total mischarged expenditure) were charged on items which do not reflect the nature of the expenditure. Specifically, the MoESTS mischarged UGX 11,841,989,175; MUK mischarged UGX 969, 917, 237 and Kyambogo University mischarged UGX 978,727,963. Such a practice impacts on the credibility of the financial statements, since the figures reported therein do not reflect true amounts expended on the affected expenditure items.

Recommendation• The respective institutional Accounting Officers should

strive to enforce strict adherence to the provisions regarding reallocation of funds.

3.5 Unaccounted for fundsA total of UGX.85,785,457,670, US$.530,861, and 137,327 inform of advances to staff, payments to service providers, cash withdrawals, impress, remittances to Districts, borrowings for carrying out activities in various entities remained unaccounted for by the time of audit contrary to the Public Finance and Accounting Regulations.

The education sector institutions/projects with unaccounted for funds amounting to UGX 11, 713,815,724 (13.7% of all unaccounted for funds) are highlighted table 1 below;

Table 1: Unaccounted for funds in the Education sector for the FY 2013/14(UGX)

Entity UGX USD

MoES – (UPPET project) 10,008,317,486

MUK 308,857,850

Economic Policy Research Centre (EPRC)

62,020,000

Norwegian Programme for Capacity Development in Higher Education and Research for Development (NORHED) Funded Projects

12,247

Mbarara University of Science and Technology(MUST)

17,407,000

Kyambogo University 588,454,804

Gulu University 728,758,584

Total 11,713,815,724 12,247

Source: Annual Report of the Auditor General for the FY ended 30th June 2014

Delays in accounting for funds may encourage falsification of documents.

Recommendation• There is need to adhere to the regulations in the Public

Finance and Accounting regulations and bring to book all those that have not accounted for funds.

3.6 Un accounted for taxesDuring the year under review, seven MDAs did not account for taxes amounting to UGX 2,524,676,637 contrary to the requirements of the Income Tax Act 1997 (as amended). These un-accounted for taxes included UGX 1,965,825,158 relating to un-remitted tax deductions from payments made to suppliers and UGX 558,851,479 un-deducted tax from eligible payments. The education sector through MUK and Busitema University have UGX 43,131,990 and UGX 36,894,052 as unremitted taxes respectively while MUK exhibited un deducted taxes amounting to UGX 457,214,062 all of which negatively affected the collections by URA in the FY 2013/14.

Recommendation• Sanctions on non-compliance with the tax laws

should be instituted and implemented against those accounting officers who flout the tax laws.

3.7 Outstanding CommitmentsIt was noted that a number of government entities have continued to enter into commitments beyond the available funds. This is contrary to the commitment

control system which requires the accounting officer to commit Government within the provided funds. The total amount of domestic arrears has continued to increase over the years to UGX 1.274 trillion in the FY 2013/14. The institutions in the education sector that had arrears in the FY 2013/14 are listed in table 2 below.

Table 2: Education Sector Domestic Arrears FY 2013/14(UGX)

Ministry/Department Amount

MoES 1,608,017,001

Education Service Commission 18,489,607

Source: Annual Report of the Auditor General FY 2013/14

Recommendation

Government needs to come up with a strategy on how it intends to address the problem of the increasing domestic arrears.

3.8 Budget short fallsDuring the FY 2013/14, sixteen MDAs budgeted to receive UGX 1,945,157,932,133, out of which UGX.750,336,029,473 was received translating into a 39% out-turn for the financial year. This left a funding gap of UGX 1,194,926,969,786 (61%). Specifically, in the education sector, 2 institutions had budget shortfalls illustrated in Table 3 below:

Table 3: Education Sector Budget Short falls (UGX)

MDA Planned Budget Received budget % funding gap

MoESTS 197,562,361,139 186,558,729,377 6%

Muni University 5,000,000,000 4,459,251,381 10.4%

Failure to release the budgeted funds to the MDAs affected implementation of the planned activities which affects fulfilment of their mandates in the long run.

Recommendation

Ministry of Finance, Planning and Economic Development (MoFPED) should endeavour to avail all funds that are in the budget and institution work plans to enable them implement all activities without fail.

3.9 Under absorption of Government FundsGovernment entities returned unspent balances of UGX 9,412,704,745 to the Consolidated Fund and projects failed to absorb funds totalling to UGX 217,393,823,773 indicating partial service delivery. In the Education sector, the Education Service Commission failed to absorb UXG 47, 607,960.The low absorption was attributed to inefficiencies in the management of procurements, delayed accountability, incompetence by contractors, poor planning among others. In the circumstances, service delivery is undermined.

Recommendation • Accounting Officers who do not absorb funds at the

end of the FY without justifiable reasons should be reprimanded and where necessary demoted in order to demonstrate the severity of the importance of proper absorbing funds to provide adequate service delivery for all citizens.

• Furthermore, the Auditor General asserts that Accounting Officers should review the causes for poor absorption of funds and develop strategies to ensure that these Projects/Programmes are implemented timely.

3.10 Un-authorised/excess expenditureAn analysis of budget estimates and the actual expenditure of ministries, departments and agencies revealed unauthorized/excess expenditure to the tune of UGX. 24,946,031,342 mostly by foreign missions, universities and the energy fund contrary to Section 17 and section

9 (5) of the PFAA, 2003. There was no authority in form of approved re-allocation or virement warrants obtained to incur over expenditure. Table 4 below illustrates the education sector institutions with excess expenditure in the FY 2013/14.

Table 4: Excess expenditure in the Education sector in the FY 2013/14(UGX)

Entity Amount

MUK 4,037,303,551

MUBS 1,936,187,681

MUST 713,736,286

Kyambogo University 5,135,749,119

Source: Annual Report of the Auditor General FY 2013/14

During the year under review, MUBS sought for a virement /reallocation of funds amounting to UGX.3, 592,572,343 to enable the School cater for additional staff recruitment and the need to enhance the welfare of science staff. Although the request was granted by the PS/ST, the school still incurred UGX.1, 936,187,681 over and above the approved estimates on various expenditure line items without the necessary approval.

MUST incurred excess expenditure of UGX.680, 036,286 over and above the appropriated amount on Research, Consultancy, Publication and Administration and support services without relevant authority. Management attributed the anomaly to excess revenue collections and inability to obtain authority to spend during the year under review.

Recommendation• MoFPED should come up with punitive actions

against MDAs that flout Public Finance Management guidelines.

3.11 Irregularities in procurementsDuring the FY 2013/14 audit a number of entities conducted procurements worth UGX 7,404,413,312 and USD 34,336 that violated the provisions of the procurement law and its regulations. The violations were mainly in form of delays, un-planned procurements, use of non-prequalified suppliers, un-accomplished procurements, un-authorised direct procurements, non-delivery of four tractors and insufficient procurement records. Specific irregularities in the Education sector are highlighted in table 5 below;

Table 5: Procurement Irregularities in the Education sector in the FY 2013/14(UGX)

EntityProcurement irregularity

Amount

MoESDelayed Procurement Process

Nil

Makerere University Business School

Contract not cleared by the Solicitor General

152,707,104

Gulu UniversityDirect procurements

34,444,000

Source: Annual Report of the Auditor General FY 2013/14

Recommendation• MoFPED come up with punitive actions against the

flouting of Public Finance Management guidelines.

3.12 Staff shortagesSection 15(9) of the Standing Orders, 2010 mandates the Ministry of Public Service to determine the structure, terms and conditions of service in Government entities. Good strategic planning also requires an entity to carry out human resource planning to ensure that an adequate number of qualified staff is in place to carry out the operational activities of an entity so as to enable her achieve strategic objectives. A review of the staffing structures of various MDAs however revealed a number of vacant posts in a number of entities. In the education sector, table 6 below highlights the staff shortages.

Table 6: Staff shortages in the education sector as at June 30th 2014

Entity Approved Filled Vacant% shortfall

Uganda Management Institute (UMI)

219 182 37 17

Makerere University (MUK)

2,780 1,484 1,296 46

Kyambogo University

1,550 830 720 46

Source: Annual Report of the Auditor General FY 2013/14

Inadequate staffing affects the timely implementation of the Ministry's activities. It may adversely impact on the entities in the achievement of its strategic objectives.

RecommendationsThe Auditor General advised that the respective Accounting Officers make concerted efforts in liaising with all stakeholders to ensure that vacant posts are filled to enable the Ministry adequately deliver on its mandate.

CSBAG recommends that the Ministry of Public Service increase the limit for the education sector budget in order to enhance service delivery in the sector.

Access to quality and effective service delivery in Uganda is the right of every citizen in Uganda. This is however largely rendered impossible due to several existent challenges in respective public sectors. CSBAG therefore developed this snapshot analysis in order to bring to the forefront the glaring anomalies that arose in the Auditor General’s Report for the education sector in FY 2013/14 including staffing gaps, procurement irregularities, under absorption of Government funds, budget shortfalls and unaccounted for taxes and public funds; among others. Addressing these issues will result in improved accountability, prudent financial resources and improved service delivery. CSBAG therefore urges the respective education sector MDA Accounting Officers to prioritize addressing of the aforementioned anomalies in time for the release of the FY 2014/15 Auditor General’s report.

Conclusion4.0

Mischarge of Expenditure: This refers to intentional shifting of costs and expenses between different expenditure codes. It can also refer to knowingly charging unallowable costs, and /or concealing or misrepresenting them as allowable costs. This practice leads to financial misreporting.

Qualified Opinion: An opinion issued by an auditor where the accounts that are presented by the institution are questionable; either because the information provided was limited in scope or it failed to adhere to financial management procedures. It is regarded as equivalent to unclean bill of health for the financial statements presented.

Unqualified Opinion: An opinion that denotes that the entity’s financial records and statements are fairly and appropriately presented.

Treasury Memorandum: An action report by the Minister detailing the actions taken on the recommendations of Parliament arising out of the report of the Auditor-General.

Virement: The reallocation of funds within the budget of a vote, from a budget line to another budget line.

Imprest: A fixed amount of funds used for smaller operating expenses within an institution restored to a fixed amount periodically.

Appendix 1:Definition of Key Convepts in the Brief

OUR TEAM:The Civil Society Budget Advocacy Group (CSBAG) since its launch in 2004 has made major leaps towards ensuring that the Ugandan budget making process is more participatory, transparent and citizens’ concerns are prioritized in government budget allocations and implementation.

Our membership is comprised of the following 75 institutions:

Action Aid International Uganda | (AA - IU)Website: www.actionaid.org/Uganda

ABICWADistrict: Abim

African Centre for Trade and Development (ACTADE) Website: www.actade.org

African Centre for Treatment and Rehabilitation of Torture Victims (ACTV)Website: www.actvuganda.org

Advance AfrikaAdvocates Coalition for Development and Environment (ACODE)Website: www.acode-u.org

Anti-Corruption Coalition Uganda (ACCU)www.accu.or.ug

Agago NGO Forum District: Agago

Action Group for Health Human Rights and HIV/AIDS (AGHA)Website: www.agha.or.ug

African Youth Development Link (AYDL) Website: www.aydl.org

African Women's Economic Policy Network (AWEPON) Website: www.awepon.net

Ashay Razyn foundation limited Web: www.arfuganda.org

Awotid – UgandaDistrict: Abim

Caritas KampalaWebsite: www.caritaskampala.org

Center for African PolicyWebsite:

Center for Domestic Violence (CEDOVIP)Website www.preventgbvafrica.org

Center for Governance, Peace and Security Website: www.gasuganda.com

Center for Policy Research and Development InitiativesWebsite: www.cepordi.org

Centre for Women in Governance (CEWIGO) Website: www.cewigo.org

Community Restoration Imitative Project Website:

Development Network of Indigenous Voluntary Associations (DENIVA)Website: www.deniva.or.ug

Development Research and Training (DRT) Website: www.drt-ug.org

Development Watch ( DEMWatch)Deutsche Stiftung Weltbevölkerung- UgandaWebsite: www.dsw-online.org

Eastern and Southern Africa Small Scale Farmers Forum (ESAFF- Uganda) Website: www.esaff.org

Environmental Alert (EA)Website: www.envalert.org

Food Rights Alliance (FRA) Web: www.fra.ug

Forum for Women in Democracy (FOWODE)Website: (www.fowode.org)

Forum for Kalongo Parish Women Association District: Agago

FOWODE Young Leaders Alumni Association (FYLAA)Website: www.fylaa.org

Hope after Rape Website: www.har.interconnection.org

Hunger Fighters UgandaWebsite: www.hungerfightersuganda.org

Human Rights Network Uganda (HURINET- U) Website: www.hurinet.or.ug

Initiative for Social and Economic Rights - UgandaWebsite: www.iser-uganda.org

Institute of social transformation (IST)Website: www.ist-tft.org

Innovations for poverty action (IPA) website: www.poverty-action.org

Isis-WICCEWebsite: www.isis.or.ug

Jenga AfrikaWebsite: www.jengaafrika.org

Muti Community Based Development InitiativeDistrict: Abim

National Association of Women Organisations in Uganda (NAWOU)Website: www.nawouganda.org

National Forum for People Living with HIV/AIDS Network in Uganda (NAFOPHANU)Website: www.nafophanu.org

National Union of Women with Disabilities of Uganda (NUWODU)

National Union of Disabled Persons Uganda (NUDIPU)www: www.nudipu.org

Nen Anyim Community Based GroupDistrict: Agago

Participatory Ecological Land Use Management (PELUM) Website: www.pelumuganda.org

Patongo Counseling Community OutreachDistrict: Agago

Passion for community development organization District: Agago

People Living with HIV/AIDS Network District: Abim

Platform for Citizen Participation and Accountability (PLACA)Website: www.placaug.org

Regional Associates for Community Initiatives (RACI)Website: www.raciug.org

Spinal Injuries Association- UgandaDistrict: Kampala

Shelter and Settlements Alternatives-UgandaWebsite: www.ssauganda.org

Southern and Eastern African Trade Information and Negotiations Institute (SEATINI-U) Website: www.seatiniuganda.org

Real Agency for Community DevelopmentWebsite: www.racd-uganda.org

Rwenzori Consortium for Civil competence (RWECO)Website: www.rweco.org

Toro Development Network-Toro-DevWebsite: www.torodev.kabissa.org

Uganda Debt Network (UDN) Website: www.udn.or.ug

Uganda National Health Consumers’ Organization (UNHCO)Web: www.unhco.or.ug

Uganda National NGO Forum. Website: www.ngoforum.or.ug

Uganda Network of AIDS Service Organization (UNASO)Website: www.unaso.org

Uganda Parliamentary Forum on Youth AffairsWebsite:

Uganda Road Sector Support Initiative (URSSI)Website: www.ugandaroadsector.org

Uganda Women Entrepreneurs Association LimitedWeb: www.uweal.co.ug

Uganda Joint Christian Council (UJCC)www.ujcc.co.ug

Uganda Women’s Network (UWONET) Website: www.uwonet.or.ug

Uganda Youth Network (UYONET) Web: www.info.or.ug

Volunteer Efforts for Development Concerns (VEDCO)Website: www.vedcouganda.org

Water Aid Uganda Website: www.wateraid.org/uganda

Wagwoke WUnu District: Agago

Women and Girl Child Development AssociationWebsite: www.wegcda.org

Widows and Orphans Support Organisation District: Agago

Save for Health Uganda (SHU)Website: www.shu.org.ug

Kiyita Family Alliance for Development (KIFAD)Rwenzori consortium for Civic Competence (RCC)

CS BAG

B udgeting for equity

Civil Society Budget Advocacy Group (CSBAG)P.O. Box 660, Ntinda,

Plot 11 Vubya Close, Ntinda Nakawa Rd Fixed Line: Mob: +256-755-202-154

E-mail: csbag@csbag.org Web www.csbag.org

@CSBAGUGANDA CSBAG/Facebook.com

VISION

MISSION

A Uganda with a people centered budget that dignifies humanity

Working towards ensuring that budgets at local and naional level are financed, designed, implemented and monitored to promote prudent and transparent allocation

of national resources for the benefit of marginalized groups.