Uganda Act or statute

Parliament of Uganda

Budget Act, 2001

Every Bill introduced in Parliament must be accompanied by indicative financial implications on revenue and expenditure for not less than two years after coming into effect. Parliament must analys…

Jurisdiction: Uganda
Structure: 22 provisions
Citation: Act 6 of 2001
Dates: As at 30 Mar 2001

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Dates: As at 30 Mar 2001

Source attribution: Source: Uganda Legal Information Institute

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Purpose and legislative effect

“Provides the short title "Budget Act, 2001" and states the Act comes into effect on 1 July 2001.”

Every Bill introduced in Parliament must be accompanied by indicative financial implications on revenue and expenditure for not less than two years after coming into effect. Parliament must analyse programmes and policy issues that affect the National Budget and Economy and, where necessary, recommend alternative approaches to Government. Supplementary expenditure that exceeds amounts appropriated by Parliament is capped at 3% of the approved budget unless Parliament gives prior approval; when such funds are spent, supplementary estimates must be laid before Parliament within four months. The President must present to Parliament specified information about the State's loans, debts, grants and guarantees, either when presenting the Budget or any time before the 15th day of June each financial year. It states that it has no unpaid domestic arrears from a debt in a previous financial year.

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1. Short title and commencement

Provides the short title "Budget Act, 2001" and states the Act comes into effect on 1 July 2001.

Section 1

14. Domestic debt

It states that it has no unpaid domestic arrears from a debt in a previous financial year.

Section 14

2. Interpretation

Defines "Budget" as "the process by which Government sets levels to efficiently collect revenue and allocate the spending of resources among all sectors to meet national objectives."

Section 2

4. Macro-economic plan and indicative framework

The President must, by 1 April each financial year, prepare and lay before Parliament a three‐year macro‐economic plan and must submit and lay before Parliament an indicative preliminary revenue and expenditure framework for the next financial year in…

Section 4

9. Reports by Committees

Sessional Committees must present to Parliament the reports on budget estimates within their jurisdictions by the 31st day of August in each financial year.

Section 9

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Source record from ulii.org · As at 30 Mar 2001

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Showing 22 of 22 provisions

Provision 20Short titleInterpretation

§ 11. Short title and commencementShort title

Provides the short title "Budget Act, 2001" and states the Act comes into effect on 1 July 2001.

Section 1. Short title and commencement Section 1(1) This Act may be cited as the Budget Act, 2001. Section 1(2) This Act shall come into effect on the 1st day of July, 2001.

Section 1Verify source

§ 1010. Cost estimates for BillsProvision

Every Bill introduced in Parliament must be accompanied by indicative financial implications on revenue and expenditure for not less than two years after coming into effect.

Section 10. Cost estimates for Bills Section Every Bill introduced in Parliament shall be accompanied by its indicative financial implications, if any, on revenue and expenditure over the period of not less than two years after its coming into effect.

Section 10Verify source

§ 1111. Parliament to analyse policy issuesProvision

Parliament must analyse programmes and policy issues that affect the National Budget and Economy and, where necessary, recommend alternative approaches to Government.

Section 11. Parliament to analyse policy issues Section Parliament shall analyse programmes and policy issues that affect the National Budget and Economy and where necessary recommend alternative approaches to Government.

Section 11Verify source

§ 1212. Supplementary expenditureProvision

Supplementary expenditure that exceeds amounts appropriated by Parliament is capped at 3% of the approved budget unless Parliament gives prior approval; when such funds are spent, supplementary estimates must be laid before Parliament within four months.

Section 12. Supplementary expenditure Section 12(1) The total supplementary expenditure that requires additional resources over and above what is appropriated by Parliament shall not exceed 3% of the total approved budget for that financial year without prior approval of Parliament. Section 12(2) Where funds are expended under subsection (1) supplementary estimates showing the sums spent shall be laid before Parliament within four months after the money is spent. Section 12(3) Any reallocation of funds shall be made in consultation with all the affected Ministries, Departments, Institutions or Organisations.

Section 12Verify source

§ 1313. Reports on loans and grantsProvision

The President must present to Parliament specified information about the State's loans, debts, grants and guarantees, either when presenting the Budget or any time before the 15th day of June each financial year.

Section 13. Reports on loans and grants Section 13(1) The President shall, either at the time of presentation of the Budget or at any time before the 15th day of June in each financial year, cause to be presented to Parliament information relating to the total indebtedness of the State in that financial year showing inter alia — Section 13(1)(a) the total principal and the sources of the loans and debts; Section 13(1)(b) the accumulated interest on each loan and debt; Section 13(1)(c) provision made for servicing or repayment of each loan and debt; Section 13(1)(d) the balance on payment under (c); and Section 13(1)(e) the utilization and performance of each loan, or debt including the extent of the achievements of the objective targets of each loan. Section 13(2) The President shall, either at the time of presentation of the Budget or at any time before the 15th day of June in each financial year, cause to be presented to Parliament, information relating to the total sum of grants extended to the state and their sources, showing their utilization and the performance of each grant, including the extent of the achievements of the objective targets of each grant. Section 13(3) The President shall, cause to be presented to Parliament, information relating to guarantees of loans and grants to individual companies or Statutory Corporations.

Section 13Verify source

§ 1414. Domestic debtProvision

It states that it has no unpaid domestic arrears from a debt in a previous financial year.

Section 14. Domestic debt Section it has no unpaid domestic arrears from a debt in a previous financial year; and

Section 14Verify source

§ 1515. Reports on exemptions of taxProvision

Persons or authorities with power under Article 152(2) must make quarterly reports to Parliament on or before 30 September, 31 December, 31 March and 30 June each financial year, and those reports must include specified information about tax exemptions.

Section 15. Reports on exemptions of tax Section 15(1) A person or an authority having power to waive or vary any tax under Article 152 (2) of the Constitution shall make a quarterly report to Parliament which shall be on or before the 30th day of September, the 31st day of December, the 31st day of March and the 30th day of June in each financial year. Section 15(2) A report made under subsection (1) shall include inter alia — Section 15(2)(a) the organisation or person exempted from the tax; Section 15(2)(b) the reasons for the exemption; Section 15(2)(c) the amount of tax foregone by the Government; and Section 15(2)(d) the benefits from the exemption.

Section 15Verify source

§ 1616. Report on expenditure from the Contingencies FundProvision

The Minister responsible for finance must, within fourteen days of authorization of advances from the Contingencies Fund, report to Parliament the purpose, urgency and amount of the expenditure.

Section 16. Report on expenditure from the Contingencies Fund Section The Minister responsible for finance shall, within fourteen days from the date of the authorization of advances from the Contingencies Fund make a report to Parliament stating the purpose and urgency of the expenditure and the amount thereof.

Section 16Verify source

§ 1717. Report on Appropriation in AidProvision

A Minister responsible for any vote on Appropriation in Aid must make a quarterly report to Parliament on how the Funds from that Vote are expended.

Section 17. Report on Appropriation in Aid Section 17(1) A Minister responsible for any vote on Appropriation in Aid shall make a quarterly report to Parliament on the manner in which the Funds from that Vote are expended. Section 17(2) A report made under subsection (1) shall reflect specific data on value for money on the involved expenditures.

Section 17Verify source

§ 1818. Liability on failure to meet requirementsProvision

If a Department, Institution, Organisation or Commission fails to meet any requirement under this Act, Parliament may require the relevant Minister to appear and explain; if an officer intentionally or negligently caused the failure, that officer shall be held personally liable.

Section 18. Liability on failure to meet requirements Section 18(1) Where any Department, Institution, Organisation or Commission fails to meet any requirement under this Act, Parliament may compel the relevant Minister to appear before it and give an explanation on the circumstances leading to the failure. Section 18(2) Where it is evident that any officer intentionally or through negligence led to the failure of the Department, Institution, Organisation or Commission to meet any requirement under this Act, that Officer shall be held personally liable.

Section 18Verify source

§ 1919. ParliamentBudgetCommitteeProvision

Establishes a Parliament Budget Committee as a Standing Committee of Parliament and requires the Budget Committee to focus on preliminary estimates and macroeconomic plans and programs, consider the National Budget and compile amendments for referral, and perform other budget functions assigned by Parliament or law.

Section 19. ParliamentBudgetCommittee Section 19(1) There shall be a Parliament Budget Committee which shall be a Standing Committee of Parliament and all Chairpersons of the other Committees shall be ex-officio members of the Budget Committee. Section 19(2) The Budget Committee shall— Section 19(2)(a) focus on the preliminary estimates and the macroeconomic plan and programs and submit recommendations to the Speaker; Section 19(2)(b) consider the National Budget and compile amendments and refer them to the relevant Committees. Section 19(2)(c) Carry on such other functions relating to the Budget as may be assigned to it by Parliament under this Act or any other law in force.

Section 19Verify source

§ 22. InterpretationInterpretation

Defines "Budget" as "the process by which Government sets levels to efficiently collect revenue and allocate the spending of resources among all sectors to meet national objectives."

Section 2. Interpretation Section In this Act unless the context otherwise requires— “ Budget ” means the process by which Government sets levels to efficiently collect revenue and allocate the spending of resources among all sectors to meet national objectives.

Section 2Verify source

§ 2020.BudgetOfficeProvision

Creates a Parliamentary Budget Office within the Parliamentary Service composed of full-time and part-time budget and economic experts.

Section 20.BudgetOffice Section There shall be a Parliamentary Budget Office within the Parliamentary Service consisting of full time and part time budget and economic experts as may be required from time to time.

Section 20Verify source

§ 2121. Functions ofBudgetofficeProvision

The Budgetoffice Section must provide budget-related information to all Committees in relation to their jurisdiction.

Section 21. Functions ofBudgetoffice Section provide budget-related information to all Committees in relation to their jurisdiction;

Section 21Verify source

§ 2222. Extension of period setProvision

The Speaker may extend any period provided under this Act for a reasonable period.

Section 22. Extension of period set Section The Speaker may extend any period provided under this Act for a reasonable period.

Section 22Verify source

§ 33. Submission of estimates under Article 155 of the ConstitutionProvision

The President must prepare and submit annual government revenue and expenditure estimates to Parliament each Financial Year, no later than the 15th of June; the President may also submit three‑year fiscal/monetary programmes and three‑year estimates.

Section 3. Submission of estimates under Article 155 of the Constitution Section 3(1) The President shall cause to be prepared, submitted and laid before Parliament in each Financial Year but in any case not later than the 15th day of June in the Financial year, estimates of revenue and expenditure of Government for the next Financial Year. Section 3(2) Notwithstanding the provisions of subsection (1) the President may cause to be prepared and laid before Parliament— Section 3(2)(a) fiscal and monetary programmes and plans for economic and social development covering a period of three years; Section 3(2)(b) estimates of revenue and expenditure covering a period of three years.

Section 3Verify source

§ 44. Macro-economic plan and indicative frameworkProvision

The President must, by 1 April each financial year, prepare and lay before Parliament a three‑year macro‑economic plan and must submit and lay before Parliament an indicative preliminary revenue and expenditure framework for the next financial year in preparation for the final submission under section 3.

Section 4. Macro-economic plan and indicative framework Section 4(1) The President shall, not later than the 1st day of April in each financial year, cause to be prepared and laid before Parliament, a three years macro economic plan and programmes for the economic and social development in preparation for the final submission under section 3 . Section 4(2) The President shall, not later that the 1st day of April in each financial year and in preparation for the final submission under section 3 , cause to be submitted and laid before Parliament, indicative preliminary revenue and expenditure framework of Government for the next financial year.

Section 4Verify source

§ 55. Submission of estimates of Departments etc.Provision

Heads of Government Departments and similar bodies must submit preliminary revenue and expenditure estimates for the following financial year to the President by 15 February each year; the President must lay those estimates before Parliament under sections 3 and 4, but estimates by bodies established under the Constitution must be laid without amendments.

Section 5. Submission of estimates of Departments etc. Section 5(1) The Head of any Government Department, Self Accounting Department, Institution, Organisation or Commission shall submit to the President preliminary estimates of revenue and expenditure of that Department, Institution, Organisation or Commission for the following financial year, by the 15th day of February in each year. Section 5(2) Estimates prepared and submitted under subsection (1) shall be laid before Parliament by the President under sections 3 and 4 but estimates by bodies established under the Constitution shall be laid without amendments however they may have recommendations made by Government.

Section 5Verify source

§ 66. Policy statements of Ministries on estimatesProvision

Each Minister must prepare and submit to Parliament a Policy Statement on the preliminary estimates by the 30th day of June each year; the form is prescribed by the Minister responsible for finance and the statement must include specific data on value for money and achievement of targets on money received and spent.

Section 6. Policy statements of Ministries on estimates Section 6(1) Each Minister shall cause to be prepared and submitted to Parliament a Policy Statement of the relevant Ministry on the preliminary estimates submitted under sections 3 and 4 by the 30th day of June in each year. Section 6(2) A Policy Statement made under subsection (1) shall be in a form prescribed by the Minister responsible for finance and shall reflect specific data on value for money and the extent of achievement of the objective targets on money received and spent.

Section 6Verify source

§ 77. Consideration by Sessional andBudgetCommitteesProvision

Sets procedures and deadlines for how the Speaker, Sessional Committees and the Budget Committee must handle and report on preliminary indicative allocations and allows Committees to call witnesses.

Section 7. Consideration by Sessional andBudgetCommittees Section 7(1) The Speaker shall commit the indicative allocations to the Parliament Budget Committee and to each Sessional Committee of Parliament that part of the Preliminary indicative allocations that fall within its jurisdiction immediately after the submission of the preliminary estimates to Parliament by the President and the Departments. Section 7(2) Each Sessional Committee shall consider, discuss and review the indicative allocations committed to it under subsection (1) and submit its report to the Budget Committee of Parliament not later than the 25th day of April. Section 7(3) The Budget Committee shall scrutinize the estimates and the reports of the Sessional Committees and submit its recommendations to the Speaker who shall send the recommendations to the President by the 15th day of May. Section 7(4) In the exercise of their function under this section Committees of Parliament may call a Minister or any person holding a public office and private individuals to submit memoranda or appear before it to give evidence.

Section 7Verify source

§ 88. Consideration of reports on estimates by ParliamentProvision

The Budget Committee must present to Parliament the recommendations submitted to the Speaker under section 7(3).

Section 8. Consideration of reports on estimates by Parliament Section There shall be presented to Parliament by the Budget Committee, the recommendations submitted to the Speaker under section 7 subsection (3).

Section 8Verify source

§ 99. Reports by CommitteesProvision

Sessional Committees must present to Parliament the reports on budget estimates within their jurisdictions by the 31st day of August in each financial year.

Section 9. Reports by Committees Section There shall be presented to Parliament by the Sessional Committees, the reports on the budget estimates that fall within their respective jurisdictions by the 31st day of August in each financial year.

Section 9Verify source

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30 Mar 2001 · currentEnglish

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