What Finance Minister Told Accounting Officers

During the meeting with Accounting Officers on Budget Discipline and Accountability Charter and Execution of the Budget for FY 2026/27 at Speke Resort Munyonyo, Finance Minister Henry Musasizi said Accounting Officers should be guided by the Public Finance Management Act Cap.171 and also be courageous to say no to actions that can put them in trouble.

He said in whatever they do, they must guard against corruption and ensure there is value for money, adding that everyone feels the pain when resources are misused.

The Minister asked Accounting Officers to support Uganda's growth agenda by putting money in ATMS and the Enablers to grow the tax base and raise more revenue to support service delivery.

"I appeal to you to support our growth agenda. We are all key players in ensuring our achieved by managing the economy on behalf of H.E the President and the people of Uganda," said the Finance Minister.

He said during the next five years, Accounting Officers should focus on the following:

     i.        Ensure the agenda of building a 500-billion-dollar economy is realised.

   ii.        Ensure budget discipline & budget credibility is achieved.

  iii.        Raising adequate domestic revenue to finance the economy.

  iv.        Supporting wealth creation agenda as highlighted by the President.

    v.        Ensure Oil resources are well governed to build the country. 

The Head of Public Service and Secretary to Cabinet, Lucy Nakyobe called for zero tolerance for corruption, timely planning and accountability, and professionalism, integrity and transparency in public resource management.  She also urged Accounting Officers to ensure services reach citizens of Uganda.

The Permanent Secretary and Secretary to the Treasury (PSST), Dr Ramathan Ggoobi Government is institutionalising budget discipline through a signed Charter with clear, non-negotiable rules and automatic sanctions. This reflects a deliberate shift from discretion to rules in how we plan, budget and execute and account for public resources.

Dr. Ggoobi said the Budget Discipline and Accountability Charter sets out five non-negotiable rules, which every Accounting Officer must internalise:

Rule 1: No Budget, No Commitment: No expenditure without an approved budget and verified cash limits.

Rule 2: Supplementary Budgets Are Exceptional: Supplementary is capped at 3% of a Vote's budget and cannot fix poor planning; internal reallocations take priority.

Rule 3: Zero Tolerance for Domestic Arrears: No new arrears; bills must be paid within statutory and contractual timelines.

Rule 4: No Ready Project, No Budget: Projects need approved feasibility studies, costed designs, and funding plans to enter the Public Investment Plan (PIP).

Rule 5: No Wage Provision, No Recruitment: Recruitment requires an approved wage provision, costed schedule, and written clearance.

The PSST said the Charter also establishes Automatic Administrative Sanctions Framework.

“Breaches evidenced through audit, inspection or Ministry review will attract specific consequences including withholding of the next quarter’s releases, disciplinary action for off system commitments, removal of projects from the Public Investment Plan for poor readiness among others” said Ggoobi.

The Chairperson of the Association of Local Government Accounting Officers, Gabriel Atama and the Chief Administrative Officer (CAO) Buikwe, called for presumption of innocence and legal protection for public officers under investigation, noting that administrative irregularities should not automatically be treated as criminal offences. 

He also highlighted local government challenges including; recruitment restrictions, delays in the Human Capital Management transition, remuneration disparities and inadequate staffing.