By Jackline Nabirye
Communications Officer
Institute of Certified Public Accountants of Uganda
Dr Joseph Muvawala, the Executive Director of the National Planning Authority, delivered a powerful call to action at the 3rd Public Finance Management (PFM) conference, urging policymakers and financial professionals to commit to transformative, result-oriented budgeting in Uganda.
Presenting on the topic, “Programme-Based Budgeting: Successes and Challenges,” Dr Muvawala emphasised that budgeting in Uganda must evolve from a mere accounting exercise into a strategic instrument for national development.
He noted, “The budget must always be an instrument of the plan. It’s time we move away from input-based allocations to results-driven planning.”
The government’s adoption of Programme-Based Budgeting aims to align public spending more closely with national strategic priorities under the National Development Plan (NDP). By focusing on outputs and outcomes, Programme-based budgeting encourages synergy across government agencies, ensuring that every shilling spent contributes to a common national goal such as improved household incomes and a better quality of life.
Dr Muvawala noted that Uganda has achieved major milestones under this system.
“For the first time, the compliance certificate has issued a satisfactory score to the national budget, of 73% alignment with the plan,” he noted.
He credited this to improved coordination across ministries and agencies and a stronger focus on reporting real results.
Despite the gains, Dr Muvawala acknowledged several systemic challenges: the fragmentation of actors, inconsistent reporting systems, outdated legal frameworks, and the disconnect between programme plans and vote-based budget appropriations.
“Our auditing, statistical, and evaluation systems must evolve alongside Programme-based Budgeting. Parliament must organise itself around programmes, not sectors. And yes, the Public Finance Management (PFM) Act must be amended,” he asserted, challenging policymakers to adapt or risk undermining progress.
He also addressed the issue of unfunded supplementary budgets.
“Every unfunded supplementary means we suppress development spending and that weakens our growth model,” he stated.
In a landmark shift towards accountability, Dr. Muvawala announced that every chief executive in government will now have Key Performance Indicators (KPIs) aligned to the NDP.
“No board will renew any CEO’s contract without an assessment tied to the national plan. We must all start reporting to the Head of Public Service. That’s how we create one government,” he emphasised.
Additionally, the government has allocated UGX 1.8 trillion to settle domestic arrears, another effort to restore budget credibility and safeguard the private sector.
As Uganda navigates this pivotal moment in its public finance journey, Dr. Muvawala issued a resounding call to all stakeholders.
“Do not focus on the weaknesses to kill the programme-based approach. Focus on the weaknesses to improve it. This is the highest form of budgeting and we are not turning back,” he noted.
He urged participants to embrace the mindset shift that Programme-Based Budgeting demands and actively align systems, structures, and institutions around shared national outcomes.
Held under the theme “Public Finance Management Systems for Sustainable Service Delivery,” the 3rd PFM Conference brings together key public sector stakeholders to reflect on progress made in implementing financial reforms and to explore strategies for strengthening systems that support long-term service delivery.
The PFM conference is organised by the Institute of Certified Public Accountants of Uganda (ICPAU), and it provides a collaborative forum where professionals exchange insights, tackle systemic challenges, and propose forward-looking solutions to enhance the effectiveness of public resource management.
A central goal of the event is to empower accountants and financial experts to leverage their skills in shaping sound policy decisions and advancing reforms in public financial management. Taking place at the Imperial Resort Beach Hotel in Entebbe and accessible online, the conference is supported by key partners including the National Identification & Registration Authority (NIRA), National Agricultural Research Organisation (NARO), PostBank Uganda, Electricity Regulatory Authority (ERA), and MTN Uganda.
Participants include a diverse group of professionals ranging from accounting officers and auditors to economists, planners, policymakers, development partners, parliamentarians, and civil society representatives each playing a critical role in driving accountability and transparency in the public finance landscape.
The 3rd PFM conference is being held from 23 – 25 April 2025 at the Imperial Resort Beach Hotel, Entebbe, and online.
END
