The Ministry is headed by the Minister assisted by four Ministers of State namely:

  1. General Duties
  2. Planning
  3. Investment and Privatization
  4. Micro Finance and Enterprise Development
  1. Detailed Structure 

  At Policy level, the Ministry is headed by the Minister, assisted by four (4) Ministers  of State namely;

  1. General Duties
  2. Planning
  3. Investment and Privatization
  4. Microfinance and Enterprise Development

At the technical level, the Ministry is headed by the Permanent Secretary /Secretary to the Treasury, who is the Chief Executive and Responsible Officer for the Ministry. He is assisted by the Deputy Secretary to the Treasury, Directors, Commissioners and other technical officers.

The Ministry, is comprised of five (5) directorates namely; 

  1. Economic Affairs
  2. Budget
  3. Accountant General
  4. Internal Audit
  5. Cash and Debt Management
  6. Treasury Services and Asset  Management
  7. vii       Financial Management  Services


The above structure will be supported by Finance and Administration (F&A) department headed by the Under Secretary who is also assigned the responsibility of Accounting Officer

Agencies under the Ministry

The Ministry funds a number of delegated-services which are executed by a number of semi-autonomous Agencies as indicated below;

i.            Enterprise Uganda (DEA-EDPR)

ii.           Capital Markets Authority (DEA-Macro Dept)

iii.          Tax Appeals Tribunals (DEA- TPD)

iv.          National Lotteries Board (DEA- TPD)

v.           URBRA (DEA- Macro Dept)

vi.          Population Secretariat (DEA-:- EDPR)

vii.         Uganda Investment Authority (DEA)

viii.        Microfinance Support Center (DEA)

 ix.         Private Sector Foundation Uganda (DEA)

x.           Privatization Unit (DEA)

 xi.         Uganda National Council of Science and Technology(DEA)

xii.         Economic Policy Research Center ( DEA-EDPR)

xiii.        Financial Intelligence Authority (DEA)

xiv.        Free Zones Authority ( DEA)

xv.         PPDA Tribunal (AGO)

 There are also autonomous agencies affiliated to the Ministry and these include:

 i.                  Bank of Uganda (DEA - DDCM)

ii.                   Uganda Bureau of Statistics (DEA- Macro)

iii.                  Insurance Regulatory Authority of Uganda (DEA- Macro)

iv.                  Uganda Road Fund (DB - ISSD)

 v.                  National Social Security Fund (DEA)

vi.                  National Planning Authority (DEA)

vii.                 PPDA (Accountant General's Office)

viii.               Uganda Revenue Authority (DEA - TPD)

ix.                 Uganda Properties Holding Limited (DEA)

x.                   Pride Microfinance and Post Bank (DEA)

   Projects under The Ministry

i.               Resource Accountability Programme (REAP)

ii.             BMAU (D/B)

iii.            NAO (DEA)

iv.            PSDU (DEA)

v.             SUPPORT TO MFPED (F&A)

vi.             CEDP (DEA)


viii.             UGEITI (DEA)


The Directorates and Departments will perform their functions by providing advisory services to the PS/ST


The major role of this Directorate is to formulate, implement policies, and carry out inspection and audit for Public resources on behalf of the PS/ST

Main Functions:

  1. To provide an independent objective assurance and advisory services on governance, risk management and control processes through disciplined approach by measuring and evaluating internal controls.
  2. To review and report on proper control over receipt, custody and utilization of all financial resources. 
  3.  Conformity with financial and operational procedures as defined by the Act and Accountant General for incurring obligations and authorizing payments and ensuring effective control over expenditure
  4. Correct classification and allocation of revenue expenditure accounts.
  5. Reliability and integrity of financial and operating data so that information provided allows for the preparation of accurate financial statements and other reports as required by legislation.
  6. The systems in place used to satisfaction safeguard Assets and as appropriate verification of existence of such Assets.
  7. Operations or programs to ascertain whether results are consistent with established objectives and goals.
  8. The adequacy of action by management in response to internal audit reports, and assisting management in the implementation of recommendations made those reports and also, where appropriate recommendations made by the Auditor General.
  9. The adequacy of controls built into computerized systems.
  10. To carryout performance, forensic, quality assurance and IT audits to ensure all round provision of internal audit services and value for money. 

The Directorate consists of three (3) departments


The role of this department is to conduct an assessment of the use and generation of IT especially used in the preparation of financial statements and use of IT in the overall security and control environment in all Government entities

 Main Functions:

  1. Review and report on IT systems that generate financial statements.
  2. Review and report on the Integrity of information generated by the IT systems and advise management accordingly.
  3.  Advise management an acquisition, use and maintenance of IT systems in Government entities.
  4. Review arid report on scalability of the existing IT systems.
  5.  Review and report on actual and potential security threats affecting the IT system.


The main role of this department is to develop the risk management framework for government and provide advisory services and carry out
forensic audits in Government entities.

Main Functions:

  1. Develop risk registers across all Government Ministries, Departments and Agencies.
  2. Develop a risk management framework
  3.  Develop expert knowledge and skills
  4. Improve Governance structures


The main role of this department is to appraise and report on the overall internal controls in all Ministries, Departments and Agencies and advise management on improving such controls

Main Functions:

  1. Review report on systems generating financial information and data.
  2. Conduct systems audit to ascertain whether or not internal controls are appropriate to the entity.
  3. Conduct value for money audits.
  4. Conduct risk management audits to ascertain whether or not management has set procedures for risk identification and management including frauds and money laundering.
  5. Conduct environmental audits.
  6. Conduct reviews on various projects implemented by the entity.


The Directorate is mandated to coordinate budget preparations for MDAs. The Directorate consists of four departments


Main Functions:

  1. Analyzing policies and programmes to advise on resource allocation.
  2.  Prepare periodic reports on budget performance and, advise on policy options.
  3. Undertake Preparation and Analysis of Annual and 'Medium Term plans and budgets and advice on budgets.
  4. Appraise projects of' the sectors under the department to ensure conformity to the National Development Plan.
  5.  Monitor, analyze and evaluate Sector budget performance
  6. Prepare Sectoral contributions to the National Budget Framework Paper.
  7. Analyze budget performance of MDAs, their cash requests on quarterly basis in order to inform
  8. Give periodic technical advice to ministries on budget and expenditure issues


  1. Coordinate short and long term budgeting and implementation of the national budget in consultation with the government sector ministries and agencies that fall under PAD
  2. Provide financial resources to sectors to enable them implement activities within their jurisdiction and in line with their mandate Undertake financial and physical monitoring to ensure efficient and affective resource utilization by sector ministries and agencies
  3.  Advice on the annual planning, budget preparation and execution process. 


The department is mandated to coordinate and prepare annual budget for Central Government transfers to Local Governments.

Main function

  1.  Analysis, coordination and preparation of annual budget for Central and Local Government
  2. Analysis and coordination of quarterly releases to Central and Local Government
  3. Initiate appropriate instrument for budget execution, monitoring and reporting
  4. Spearhead and coordinate the preparation of the Local Government Budget Framework Papers (LGBFP)
  5. Develop, implement and oversee the financial and program monitoring in Local Governments.
  6. Initiate the review, evaluation, analysis of policies and strategies on budget related issues, to Local Governments
  7. Undertake, Budget monitoring and accountability of all transfers to Central and Local Government Under this department, it is proposed that a Database Support Section for the Output Budgeting Tool (OBT) be created and additional Economists to support its functions in light of the increase in the number of Local Government and performance reports submitted by them. It will be headed by the Principal Database Support Officer for OBT, two Senior Database Support Officer for OBT and .four Database Support Officers for OBT


Main functions:

  1. Coordination of short and long term planning, budgeting and implementation of national Budget in consultation with the sector MDAs
  2. Mobilize and provide financial resources to sectors to enable them implement activities in line with their mandates
  3.  Undertake financial and physical monitoring on the efficient and effective utilization of resources by sector MDDAs.
  4.  Advise on the allocation of financial resources to MDAs
  5. To coordinate the annual planning and budget preparation processes. Analyze sector policies and ensure that they are incorporated in the entire policy frameworks of Government.


The mandate of this department is to analyze, appraise, monitor and evaluate all the development projects and facilitate the implementation of PPP initiatives to ensure sustainable economic growth and development.

Main functions:

  1. Formulate, review and co-ordinate policies, laws and regulations to improve project planning and management across Government.
  2. Analyze and appraise all proposed Government projects for approval.
  3. Develop and implement a monitoring and evaluation framework for all Government projects
  4. To regulate, co-ordinate and provide advisory services, technical assistance, trainings and capacity building to MDA’s in PPP project management.

The main functional activities of the department are categorized in the detail below:

A.    Project Identification and Origin

  1. Ensure that the projects identified are consistent with the debt, strategy, fiscal framework and budget strategy and National Development Plan (NDP) objectives
  2. Ensure that all new project proposals have been discussed and approved by the relevant Sector Working Groups
  3. Study and review project proposals to ascertain alignment with strategic objectives as laid out in national and sector planning documents with a view to ensure consistency
  4. Identify specific issues for consideration in the feasibility studies for all new project proposals.
  5. Ensure that the project profiles are prepared in a format prescribed by the Development Committee for ease of analysis and review.
  6. Ensure that project briefs include all relevant information such as Technical viability, Financial sustainability, Economic viability, Environmental acceptability, Institutional sustainability, Relevance to poverty eradication objectives, decentralization objectives for projects implemented at the Local government level, and acceptable levels of risk and uncertainty

B.     Project Appraisal

  1. Undertake financial and economic cost benefit analysis, risk and Uncertainty Analysis and Sensitivity Analysis 
  2. Review projects to ensure their resource allocation is consistent with macroeconomic targets.
  3. iii.            identify projects to be prepared and implemented as Public Private Partnerships for further Business Case Development, Feasibility study and PPP       Procurement.
  4. Review project expenditures to ascertain clear prioritization and linkage to the strategic priorities of the NDP and in accordance with to the Social and Economic Returns (in terms of income or dimensions of the quality of life)
  5. Recommend for financing only projects that are cost effective and meritorious, consistent with the NDP objectives, and Government’s administrative and policy guidelines and procedures.
  6. Prepare and maintain a viable Project Pipeline Database for implementation in the short medium and long term and regularly report on its evolution.

C.    Project Monitoring and Evaluation

  1. Review all on-going projects and identify projects to exit the Public Investment Plan and those that are recurrent in nature.
  2. Recommend the transfer the funds to the recurrent budget or re-
    allocate the funds to other relevant activities in the Sector.
  3. Undertake specific Project monitoring and evaluation assessments for all Public and PPP Projects.

D.    PPP Unit

  1. Undertake PPP Policy Analysis, Review and Preparation detailing PPP Programme Objectives, Scope and Implementation Principles and evaluate regulatory framework.
  2. Prepare Draft Regulations for-the PPP process and institutional roles and responsibilities; including prescribing rules for managing the PPP process procurement strategy and procedures, marketing, and PPP contract management.
  3. Undertake PPP capacity building in Ministries Department and Agencies (MDA’s)
  4. Appraise PPP Projects for commercial and economic viability and value for money, and the attendant direct fiscal implications of PPP projects.
  5. Appropriately structure PPP Projects by identifying and allocating risks between public and private parties for translation into PPP Projects.
  6. Design PPP project Contracts, performance requirements, payment and adjustment mechanisms and dispute resolution and termination.



To formulate and make recommendations to the PS/ST on implementing economic and financial policies for sustainable growth and development.

Main Functions:

  1. Maintain economic stability through designing and implementing prudent macroeconomic policies.
  2. Mobilize domestic revenue by designing appropriate tax and non-tax revenue policies.
  3. Design and coordinate economic and financial policies for regional and international cooperation.
  4. Generate evidence-based analysis to guide the formulation of economic development policy.
  5. Develop policies and strategies to promote private sector competitiveness and growth.
  6. Design policies and strategies to ensure and 'promote financial sector development.
  7. Design policies .and strategies for Natural Resource Revenue Management.

The Directorate consists of four departments.


The department is focused on advising PS/ST on maintaining economic stability through designing of prudent macroeconomic policies.

Main Functions:

  1. Formulation and coordination appropriate fiscal and monetary policies for purposes of maintaining economic stability in consultation with Bank of Uganda.
  2. Develop and maintain a consistent framework to support macroeconomic programming and macroeconomic policy formulation.
  3. Develop and maintain appropriate tools to support macro-economic policy analysis.
  4. Develop and maintain appropriate fiscal framework to enforce within year fiscal discipline.
  5. Coordinate the production of appropriate statistics to support fiscal policy management.
  6. Monitor and advice on appropriate external sector policies
  7. Monitor Uganda’s economic performance against the EAC macroeconomic convergence criteria targets.
  8. Coordinate negotiations with IMF on appropriate economic and financial policies.

The Department consists of four (4) major sections.

 1.      Fiscal Policy Management and Statistics Section

This Section is responsible for:

  1. Ensuring that aggregate fiscal policy remains consistent with the programmed macroeconomic framework through the formulation of the quarterly fiscal program in consultation with other stakeholders.
  2. Supervising the compilation of Government Finance Statistics.
  3. Coordinating the activities of the Ministry's statistics committee
  4. Producing reports on aggregate fiscal performance.

 Coordinating surveillance by the International Monetary Fund

2.     Real Sector and Economic Analysis Section

This section will be mainly responsible for maintaining the macroeconomic framework to support medium term budget and macroeconomic programming.

 This Section is responsible for:

  1. Develop and maintain an appropriate data-base to support medium term macroeconomic programming and forecasting.
  2. Monitor real sector developments to support forecasting economic growth rates.
  3. Develop and maintain a data-base on monthly and annual basis containing key economic indicators to: monitor economic performance.
  4. Producing monthly, quarterly and annual economic performance reports.
  5. Undertake periodic macroeconomic policy analysis.
  6. Monitor oil sector developments,
  7. Monitor performance of regional economies against the EAC macroeconomic convergence criteria.

              3.     External and Financial Section

  1. This section is responsible for overall coordination of external and financial sector policies formulation and monitoring.
  2. Monitor developments in the country’s regional and international trading partner economies to inform policy formulation

4.     Macroeconomic Modeling Section

This Section will be responsible for developing and use of economic models to support economic management. The cost functions will include:

  1. The Develop and maintain economic models to support, macroeconomic management.
  2. Maintain a comprehensive macroeconomic database to support, economic modeling and analysis.
  3. Undertake research and analysis to support economic management and policy advice.


            The Department is mandated to formulate tax and non-tax revenue policies that maximize domestic revenue generation, stimulate investment, promote growth and export competiveness.

            The Department is composed of four (4) Sections namely;

     1.     Domestic Taxes

The section includes direct taxes (income taxes) and indirect taxes (consumption taxes - VAT and Excise Duties)

2.     Trade Taxes

The section will carry out negotiations and make recommendations with the regional trading blocs, policy and revenue' analysis of the international trade taxes. It will' also handle Petroleum duties, excise duty on imports, environmental levy on imported goods, import duty, VAT on imports, tax exemption on imported goods, Temporary road license and levy on hides and skins. International Trade Taxes also include regional integration initiatives like East African Community (EAC), Common Market for East and Central Africa (COMESA), Economic Partnership Agreements (EPAs), and others that have implications on trade taxes.


     3.     Tax Analysis and Forecasting

This section deals with data collection and analysis, building data base, research on topical tax issues, tax policy analysis, and revenue forecasting, building tax revenue forecasting models on all taxes, proposing tax policy changes and advising on the implications tax policy changes on revenue.

It will also be responsible for formulating, monitoring, analyzing and
advising on appropriate policies on Non-Tax Revenue (fees and licenses, fines, registration fees, user fees, permits, revenue from the sale of government assets among others). The Department is expected to consolidate and improve NTR collections to supplement tax revenue collections. This will improve on tax revenue effort and reduce the financing gap.

     4.      Natural Resource Taxation Section

It will be .responsible for formulating petroleum and Mining fiscal regime
that maximize the value from the natural resources sector to ensure intergeneratiorial equity.

In particular, the Division will be responsible for;

  1. Formulating a Natural Resource fiscal regime.
  2. Participating in formulation of policy and legislation.
  3. Formulating appropriate Natural Resource revenue management policies.
  4. Participate in Advisory Committee meetings.
  5. Build models for forecasting natural Resource revenues.
  6. Monitor Natural Resource revenue assessment and collection.
  7. Provide principles, rules and 'regulations for taxation of the petroleum sector.
  8. Report performance of the natural resource fiscal regime.

 The Division is important for designing natural resource taxation and capacity building which is one of the long term benefits of exhaustible natural resources.


The department is mandated to coordinate external resources from  development partners in support of inclusive growth and development assistance.

 Main Functions:

  1. To analyze the allocation of external resources t6 support development priorities stipulated in the National Development Plan.
  2. To ensure efficient and effective utilization of the aid in the form of grants to ensure Development Assistance for the benefit· of the targeted beneficiaries.
  3. To coordinate Regional and International cooperation for effective Government participation in regional events and harnessing the benefits for Ugandans.
  4. To act as the first focal point of contact for Development Partners, and strengthen the coordination of regional consultative meetings between the government and Development partners.
  5. Advise the Ministry on matters pertaining to the terms and conditions of development Assistance Policy in coordination with DDCM.
  6. Scrutinize and provide advice on all grant agreements including protocols and follow-up on their implementation.
  7. Advise on external resource identification, allocation, development Assistance Policy and Procedures relating to grants including Technical Assistance.
  8. Review regional corporation agreements and protocols to ensure they incorporate provisions that benefit Ugandans.
  9. Coordinate with DDCM to annually publish an analytical report on Loans, Grants and Guarantees as required by the Budget Act 2001 and Development Cooperation Reports (DCR) in consultation with relevant Development Partners.

 There are three (3) major sections in this department namely;

1.     Bilateral Cooperation

This section is responsible for mobilizing resources, technical and cooperative grant arrangements from Bilateral Development Partners and regional initiatives, preparation of briefs and reports on bilateral grant procedures and processes of Development support and regional integration.

 Main Functions;

  1. Mobilize grants support for development.
  2. Participate in site visits and sector review meetings.
  3. Monitor implementation of funded projects and TA support.
  4. Collaborate with respective departments in Budget Directorate on Monitoring and Evaluating project activities.
  5. Participate in Development cooperation policy Bilateral arrangements.


                 3. Multilateral Cooperation

  1. Participate in Regional cooperation activities with regards to regional projects and grants.

                 4.     Data Policy and Coordination

                 The section is responsible for designing' and arranging Policy dialogue initiatives, provides analytical support "and publication function to the department

      1. Main Functions:
  1. Formulate appropriate Policy to guide government relationship with Development, Partners.
  2. Participate in the formulation of  government development plans and processes
  3. Develop and maintain an up-to-date database on all Overseas Development Agencies
  4. Publish the Loans and Grants report as required by legislation in coordination with DDCM
  5. Provide input to  the ministry’s policy and budget publications
  6. Coordinate and participate regional external policy designing and discussions


The department is mandated to advise PS/ST to generate and apply evidence-based analysis to formulate economic development policy government decision on economic and national development.

Main Functions

  1. Initiate and coordinate economic policy research to inform national economic development policy-making
  2. To provide technical advice on budgetary alignment to national development strategy and priorities
  3. Monitor and analyze national development outcomes within the context of relevant regional and international frameworks.
  4. Formulate, review and coordinate policies, laws and regulations to enhance private sector competitiveness and  growth
  5. Annually prepare and publish background to the budget.

There are four (4) major section in the department:

1.     Economic Research and Modelling (ERM) Section

The section is responsible for providing a strong conceptual and empirical basis for policy making and analysis through economic research.

 Main functions

  1. Use econometric and economy-wide modelling techniques to generate evidence-based research to guide policy makers in preparing for and responding to the challenges associated with the changing economic and policy context
  2. Evaluate performance of key government programs and projects under the Government Evaluation Facility (GEF)
  3. Prepare policy briefs and advisory notes to inform Top Management and other key stakeholders.
  4. Conduct annual reviews of the economic management strategy of the directorate of Economic Affairs and its contribution to national economic performance.
  5. Provide a forum for stimulating structured stakeholder discussion and debate on Uganda’s economic development opportunity and challenges through Policy Decision Working Paper Series.

2.     Microeconomic Policy Analysis (MPA)

The section is responsible is responsible for monitoring and analyzing household and firm-level socio-economic parameters that inform Government decision making on service delivery and financing,

Main Functions

  1. Monitoring, and analyzing poverty and inequality trends with the view of designing and targeting policy interventions.
  2. Analyzing the impact of public spending on socioeconomic indicators such as poverty and labour market outcomes (employment).
  3. Carry out micro-stimulations to assess the impact of government policies at the micro level.
  4. Apply Participatory Research Methodology to evaluate Government Interventions and enhance community participation in the Development of Policy making and review process.
  5. Monitor national performance against regional and international development frameworks.


3.     Development Policy Analysis Section

The section is responsibility for providing analysis to inform the formulation, implementation, and evaluation/review of development policies and programmes.

 Main Functions:

  1. Provide analysis and advice on Policy and Programme priorities for National Development and Policy coherence at National and sector levels.
  2. Evaluate National Development Policy and Programme impacts and advise on the effectiveness and efficiency of Development Policies and Programmes.
  3. Coordinate formulation and review of government policies for national Development.

 4.     Private Sector Competitiveness Section

This section is responsible for research into policies and programmes aimed at creating a conducive investment climate to foster private sector growth and competitiveness

Main Functions

  1. Formulate, review and coordinate the National Investment Policy framework and private sector development strategies
  2. Formulate, review and coordinate the legal and institutional framework for the private sector development.
  3. Analyze the role of investment and the Private sector in supporting government policy priorities and encouraging Economic development.
  4. Provide oversight to private sector support agencies


The broad mandate of the department is to design policies and strategies to ensure and promote financial sector development

Main Functions

  1. Provide Policy Oversight and establish the database on all financial institutions in the Country
  2. Periodically review and analyze the general performance of the financial sector to inform policy
  3. Initiate policies for deepening and improving the penetration of the financial sector.
  4. Ensure appropriate and up to date  legislation that makes the financial system efficient and stable, protects the consumers of financial products, and creates a climate for Competition and further development
  5. Support effective regulation in respect to financial institutions
  6. Create a conducive policy environment for product development
  7. Participate in the formulation of EAC legislation relating to the financial sector to achieve financial convergence.
  8. Follow development in the financial markets and business sector in order to assess the need for new policy, new legislation or amendments to existing laws.
  9. Provide policy advice for regulatory bodies in the financial sector (BOU, CMA, IRA, and FIA)
  10. Participate in the formulation of EAC legislations relating to the financial sector to achieve financial convergence.
  11. Formulate rational and sound financial policies that contribute to the national and global financial stability.
  12. Provide briefing and policy advice on financial sector

There are four (4) major sections in the department

1.     Financial Compliance and Anti Money Laundering

The section will have one Unit called the Financial Compliance, Analysis and Forecasting. The objective of this Unit is to provide accurate statistics on the financial sector for effective macro-economic planning and to work with the Central Bank to ensure compliance of financial institutions to the set policies and regulations to eliminate any money laundering practices.

Main Functions

  1. Compilation and analysis of financial data
  2. Undertake consultation with international financial institutions such as IMF, World Bank, Financial Stability Forum (FSF), and Financial Action Task Force on Money laundering (FATF).
  3. Participate in the IMF’S Financial Sector Assessment Programme (FSAP)
  4. Provide briefing and policy advice on the financial sector
  5. Design and apply appropriate financial forecasting models
  6. Undertake research on the financial sector.
  7. Review and analyze financial reports from the Central bank and other regulators
  8. In liaison with the Central bank, under surveillance of the banking sector to ensure compilation
  9. Follow developments in the financial markets and business sector in order to assess the need for new policy, new legislation or amendments to existing laws.
  10. Work with the Central Bank to meet the convergence criteria on financial integration in the EAC
  11. Develop a workable legislative framework for the effective regulation to combat money laundering and terrorism financing

 2.     Banking and Non-Banking Financial Sector

The Section will in liaison with BOU design appropriate policies and up- to-date policy and legislation that make the banking sector more efficient and stable, protect the consumers of banking products and financial inclusion. It will also support the creation of a conducive policy environment for the growth of the non-banking financial sector
(insurance, financial markets and pension).

Main Functions:

  1. In liaison with the regulators, ensure appropriate and up-to-date legislation for the non-bank financial sector.
  2. Develop appropriate policies to promote product development, new business innovations, starts and competition .in the non-bank financial sector.
  3. Follow developments in the financial markets and business sector in order to assess the need for new policy, new legislation or amendments to existing laws.
  4. Provide policy oversight over the non-bank financial sector regulators.
  5. Formulate policy proposals for-deepening financial markets.
  6. Promote stability in the financial markets.
  7. Participate in the determination of government investment m the financial markets'


1.           Introduction

The Section will, in liaison with non-bank financial sector players, design appropriate policies and update existing policy and legislation to make the non-banking financial sector more efficient and stable, protect the consumers of non-bank products and promote financial inclusion. It will also support the creation of a conducive policy environment for the growth of the non-banking financial sector (insurance, financial markets and pension).

 2.          Main Functions of the Non-Bank Section:

  1. Formulate and update legislation and policies for the non-bank financial sector.
  2. Undertake periodic reviews and monitor the performance of the Non-bank sub sector in the Country to foster innovations, starts and competition.
  3. Participate in the determination of government investment in the financial markets, Pensions and Insurance.
  4. Producing quarterly and annual non-bank sector economic performance reports.
  5. Ensure increased access to and penetration of non-bank financial sector players
  6. Set global benchmarks / performance indicators for the sector

3.     Micro-Finance Sector

The section will develop appropriate policies, strategies and programmes for financial inclusion for the un-served and under-served population in Uganda.

Main Functions.

  1. Develop appropriate policies for financial inclusion
  2. Develop an appropriate regulatory framework for micro finance service providers in cooperation with the BOU.
  3. Design programs to enhance financial inclusion.
  4. Monitor, supervise and evaluate the impact of microfinance programs on financial inclusion.
  5. Coordinate stakeholders in the microfinance industry.


The Accountant General's Office initiates, formulates and coordinates the implementation of policies in regard to the management of public funds and providing guidance in the interpretation of government policy decisions on control of public funds.

The Accountant General's Office essentially handles budget execution and accountability mandates which include the following functions:

  1. Procurement
  2. Releases
  3. Payments
  4. Inspection and Support to MDA's
  5. Accountability & Financial Reporting
  6. Institution of Public Financial Management Systems and Controls
  7. Management Information Systems to support Public Financial Management.


The Accountant General's Office is comprised of Six Departments which include

 A.   Financial Management Services Department

Main Functions

  1. Initiate and manage withdrawals from the UCF.
  2. Process Accounting Warrants for votes.
  3. Process transfers to Local Governments/Town 'Councils/Health Centers and Schools.
  4. Receive and account for all revenues into the UCF and accounts at B.O.U.
  5. Manage receipts into and transfers from Treasury managed Bank accounts such as NTR Collection, TSA and Holding accounts.
  6. Process Government Payments on IFMS and any other system.
  7. Manage Payroll, Pension, and Gratuity payments.
  8. Undertake financial management systems design, implementation and support
  9. Undertake systems setups and upgrades.
  10. Coordinate systems audits and special audits
  11. Maintenance and management of IMFS master data
  12. Manage Service level agreements for system applications.
  13. Coordinate systems audits, special.
  14. Maintenance Service level agreements for system applications


Main Functions

  1. Spearhead implementation of International Public Sector Accounting Standards (IPSAS) and any other accounting standards in Government.
  2. Maintain the Government Chart of Accounts.
  3. Supervise reconciliation of Bank accounts managed by Treasury
  4. Provide accounting templates and policies for use by Government entities.
  5. Provide technical support to MDAs on presentation of financial statements.
  6. Carry out period end procedures.
  7. Prepare the Consolidated Financial Statements of Government.
  8. Coordinate Statutory and other financial Audits in liaison with the Office of the Auditor General
  9. Set standards, support and supervise the Accounting profession in Uganda
  10. Prepare and issue guidelines and procedures for monthly, quarterly and annual financial reporting


This department comprises of two units, the Inspectorate unit and policy unit.

1.     Inspectorate Unit

         Main Functions:

  1. Inspection of MDAs, local governments and missions abroad.
  2. Coordinate annual board of survey in MDAs in consultation with the Physical assets department.
  3. Provision of technical support to, public accounts committee (PAC) and local government public accounts committee (LGAC) of Parliament.
  4. Preparation of treasury memorandum.
  5. Advise on changes necessary to streamline financial management in Government.
  6. To continuously review all relevant legislation to ensure timely updates in line with best practice and PFM reforms.
  7. Monitor and review of financial management practices to assess suitability and progress updates.
  8. Provides technical guidance on PFM matters and policy formulation and updates.
  9. Formulate/ update the national standards on financial management and accounting practices.


        Main Functions

  1. To continuously review all relevant legislation to ensure timely updates in line with best practice and PFM reforms.
  2. Monitor and review of financial management practices to assess suitability and progress updates.
  3. Provides technical guidance on PFM matters and policy formulation and updates.
  4. Formulate/Update the national standards on financial management and accounting practices.
  5. Updating of government financial management policies.
  6. Coordinate professional development and capacity building under AGO
  7. Coordination of a1l trainings undertaken by AGO
  8. Coordinate Accountability Sector Working Group (ASWG) activities.

 D.   Procurements Policy and Management Department

         Main Functions:

  1. To initiate, undertake and promote research in public sector procurement.
  2. To manage and coordinate public sector procurement reforms.
  3. To formulate, monitor implementation and review the public sector procurement legal and institutional framework
  4. To provide expertise and technical advice to government on all public sector procurement policy matters.
  5. To measure the performance of PDUs/PDEs.
  6. Benchmark international agencies in line with on global procurement developments, best practices and evolution in order to ensure update of existing procurement laws and systems in Government.
  7. To supervise procurement practitioners in MDAs.
  8. To review the functioning and performance of Contract committees in.

E.    Management Information Services Department

         Main Functions

  1. Develop and implement a comprehensive ICT Strategic plan to ensure the achievement of MOFPED’s strategies and objectives
  2. Provide IT Government through the development and implementation of ICT Policies, processes and standards to ensure the achievements of MOFPAD’s strategies and objectivities.
  3. Deploy, manage and maintain ICT Infrastructure at MOFPED and its data centers.
  4. Deploy, manage and maintain key systems at MOFPED including interfaces to BOU, URA and IPPS
  5. Deploy, manage and maintain connectivity to IFMS sites through the Wide Area Network and at MOFPED through the Local Area Network including Email and Internet
  6. Protect MOFPED’s information, structure, systems and networks from unauthorized access, use, disclosure, disruption, modification or destruction.


           Main Functions

  1. Supervision, Training and Development of Stores Cadre in Government.
  2. In consultation with TIPD undertake' Annual Board of Survey for Cash, Stores and Assets.
  3. Preparation of reports on government assets for consolidation into GoU financial statements.
  4. Supervising and maintaining a facilities and non-current assets module for government.
  5. Implementation of the Asset Management Policy for Government.
  6. Maintaining a register of all government investments and ensuring remittance of any accruing revenues thereof.
  7. Maintaining a register of all on-lending and losses, and follow-up recoveries.
  8. Represent MoFPED on inter-ministerial committees regarding management of Government assets


The Directorate of Debt and Cash Management will provide an advisory role to the PS/ST on the issuance and management of all government debt and cash as well as to develop and implement debt policies in accordance with the Ministry's economic policies.

Main Functions:

  1. Oversee the government cash flow planning, coordination and investment of government funds, which includes developing policies and guidelines for cash management.
  2. Developing regular and timely cash flow reports and other information reporting on cash and debt positions for the top management.
  3. Formulating and supervising policies and procedures for all debt issuance and management.
  4. Create prudent investment policies and guidelines for management of all government funds in consultation with the BOU.
  5. Formulate policy initiatives to foster the development of the primary andsecond.1.ry government markets.
  6. Prepare risk analyses regarding all contingent liabilities, which includes guarantees and all other types of obligations, which may arise in financing arrangements, such as in PPPs.
  7. Coordinate with other directorates to carry out the goal of developing cash management and issuance of domestic debt so as to endure effective and
    efficient management of government assets.
  8. Lead the issuance and management of all debt, which includes external and domestic debt.
  9. Recordation, monitoring and payment for all government debt.


The Directorate under the leadership of a Director shall consist of three new departments namely: Debt Issuance, Debt Management and Cash Management.



This Debt Issuance Department is responsible for the front office debt issuance function for both external and domestic debt. The core competence of the front office is to coordinate and advise the PS / ST on negotiations for all new external debt (1s well as manage the program for the issuance of domestic debt issued for fiscal purposes to finance the budget,

 Main Functions

  1. The department shall coordinate and participate in all- Bilateral and Multi- lateral negotiations with Development Partners such as the IMF /WB Projects.
  2. Maintain responsibility for all loan documentation including the finalization of financing documents.
  3. Oversee the preparation/revisions of Issuance calendar for domestic debt.
  4. Monitor and report on market conditions, including analysis of its potential investor base, both domestic and international.
  5. Advise on government policy initiatives to foster the development of the primary and secondary government securities market.
  6. Advise on markets, debt instruments, tenors and amounts as well as or financing structures and products.
  7. Coordinates the Debt Technical Management Committee.

 B.    Debt Management Department

The Debt Management Department shall be .in charge of the middle and back office management functions. The core competence of the middle office functions are to provide al1risk analyses and reports on contingent liabilities as well as all usual debt reports such .as the annual Debt Strategy. The back office's main functions are to record all debt on the. DMFAS and to timely make payments of principal and interest for all debt.

Main Functions

  1. Preparation of input to the state budget reports on debt servicing cost forecast.
  2. Assessing Contingent Liabilities and Guarantees, including those arising from PPP's.
  3. Responsible for the management of the Treasury Vote 130
  4. Manage operation of DMFAS debt database.
  5. Administer the preparation of payment invoices for all debt servicing.
  6. Prepare risk modelling of the aggregate debt portfolio including deterministic scenario analysis and stochastic simulations.
  7. Analyze the potential constraints on debt portfolio performance management (macroeconomic, financial market, etc.) and their effects on debt strategy and the annual budget.
  8. Debt strategy formulation and. design of strategic targets and/ or benchmarks.
  9. Monitor compliance with the established portfolio and risk management policies including regular reports monitoring various types of risk, e.g market, investment rates and credit risk.
  10. Maintain a comprehensive inventory of loans, grants and guarantees.
  11. Establish and maintain public debt records and prepare both statutory and management information from these records.
  12. Prepare annual public debt interest and principal repayment forecasts for inclusion in the budget.
  13. Effect debt service payments accurately arid on time.
  14. Provide timely and accurate information on the country's policy makers and improve transparency in-debt management.
  15. Provide debt and cash information to assist Macro Economic Policy Department in formulating and implementing the country's annual debt sustainability analysis
  16. Management of debt limits and domestic debt in coordination with BoU.

 C.   Cash Management Department

This Department is primarily responsible for the supervision of three sections:

a). po1icy regulation

b) operations and

c) Investments.

It shall generally coordinate cash management operations with the Accountant General and the investment of Government funds in coordination with BoU.

 Main Functions

  1. Analysis and recommendations efficient cash management policies and investment procedures.
  2. Prepare regular cash flow forecasts and make recommendations on the timing of payment releases to the BOU.
  3. Coordinate cash management so as to implement budgetary spending limits.
  4. Advise on processes for cash management and manage banking relations with commercial banks and SOU
  5. Prepare regular and timely cash flow projection reports that reflect budget compliance by working with and assisting' preparation of cash plans for all votes.
  6. Oversee the consolidation of votes cash plans with MDA's to prepare a
    government cash flow forecast on a monthly, weekly and daily basis
  7. Prepare a strategy for managing cash surpluses.
  8. Implement effective communication on cash release instructions to BOU.
  9. Supervise the management of the UCF and other -investments funds as may be requires by law, such as drafting guidelines and policies for investment and management of the Petroleum Fund


The key function of the department is to support the entire structure and functions of the Ministry. It is headed by the Under Secretary (Finance and Administration) who is also assigned the Accounting Officer role

The department consists of nine sections namely:

  1. Administration
  2. Human Resource
  3. Accounts
  4. Planning
  5. Procurement
  6. Resource Centre
  7. Internal Audit
  8. Communications
  9. Legal


Main functions

  1. Maintenance of a skilled, efficient and well facilitated workforce
  2. Prudent management of the Ministry’s financial and physical resources.
  3. Management and dissemination of information for timely decision making.
  4. Procurement planning and effective implementation.
  5. Monitoring and Evaluating the Ministry's Programs, Projects and Budget.
  6. Mainstreaming Gender and HIV / AIDS concerns.
  7. Ensuring implementation of results Oriented Management (ROM) and Output Based Budgeting (OOB).
  8. Maintaining a Database on the Ministry's various activities.
  9. Provision of logical support.
  10. Provision of Legal Advisory Services.
  11. Handling Parliamentary and Cabinet affairs.
  12. Performing the Communications function.


In addition to the traditional sections in .the Finance and Administration Department, two new sections will be created namely:


 A Legal support section headed by a Principal Legal Officer who will handle legal advisory services in consultation with technical departments. The section will liaise with the Ministry of Justice and Constitutional Affairs for guidance and support.




 A communication support section headed by a Principal Communications Officer will handle matters of public relations for the Ministry with both the internal and external clients.