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You are Here: Home » National Budget » Background to the Budgets
The Budget process
The budget process is a cycle that runs through the entire financial year, and it is a very participatory process. It begins with the review and update of the Medium Tern Expenditure Framework (MTEF), and a country Portfolio Performance Review between July and August each year. This is followed by the first Budget consultative workshop that takes place between October and November. After this, all Sector Working Groups and Local governments begin preparation of Budget Framework Papers (BFPs) and this is followed by Sector BFP Ministerial Consultations, which lead to the preparation of the draft National BFP. Once Cabinet approves the BFP, it is presented to all stakeholders in a national budget workshop called the Public Expenditure Review Meeting.

The final BFP is submitted to parliament by April 1, of each year. This is then followed by the development of the Background to the Budget and the detailed development of budget estimates by each Ministry and institution. The Ministry compiles these into the draft estimates of revenue and expenditure with consultation with the Parliamentary Budget Committee, and starts preparation of the Budget Speech, which must be presented, to Parliament by the 15th day of June of each year.

Background to the Budget for Financial Years

Background to the Budget for Financial Year 2010/2011
Background to the Budget for Financial Year 2009/2010

Background to the Budget for Financial Year 2008/2009

Background to the Budget for Financial Year 2007/2008

Background to the Budget for Financial Year 2006/2007

Background to the Budget for Financial Year 2005/2006

Background to the Budget for Financial Year 2004/2005

Macro Economic Framework 2003

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Merged Budget Framework Papers by Sector

Note: 'Right Click and Save Target' As inorder to view these papers]

National Budget Framework Paper FY2010-11 - FY2014-15 [12MB]
Accountability [5.8MB]

Agriculture [4.8MB]

Education [7.2MB]

Energy and Mineral Development [1.5MB]

Health [7.6MB]

Information and Communications Technology [1.2MB]

Justice, Law and Order [7.8MB]

Lands, Housing and Urban Development [2MB]

Legislature [1MB]

Public Administration [4MB]

Public Sector Management [5MB]

Security [2MB]

Social Development [2MB]

Tourism, Trade and Industry [3MB]

Water and Environment [3.7MB]

Works and Transport [3.7MB]

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Recent Publications
National Development Plan
GOAR Annual Report FY 2007-08
GOU Manual
MOFPED Adoption of Standards
The Finance Amendment Bill 2009
Audit Committee Charter
Charter for Internal Audit
Code of Ethics for GOU Internal Auditors
Public Financial Management Performance Report 2008 - Final Report
Approved Budget Estimates of Revenue and Expenditure FY 2009/10
Budget Act 2001
National Budget Framework Paper FY 2009/10 - FY 2013/2014
Uganda's Economic and Financial Overview 2007-08
Local Governments (Financial & Accounting) Regulations 2007
Central Government Transfers to Local Governments
Local Governments Financial and Accounting Manual 2007
Local Governments Internal Audit Manual 2007
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PEAP 2005
Budget Speech 2007 - 08
URA Amendment Bill 2005
The Value Added Tax Rate of Tax Order 2005
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The Taxes and Duties Provisional Collection Order 2005
The Income Tax Amendment Bill 2005
The Excise Tariff Amendment Bill 2005