About BMAU

The Budget Monitoring and Accountability Unit (BMAU) was established in July 2008 to enhance monitoring efforts geared towards effective implementation of government programmes and projects. Budget monitoring is concerned with tracking implementation of selected government programs or projects observing how values of different indicators against stated goals and targets change over time.

BMAU is a government funded unit which focuses on ten areas: Health, Education and Sports, Water and Environment, Agriculture, Industry, Information and Communications Technology, Microfinance, Energy, Public Sector Management, and Roads and Transport.

Budget monitoring seeks to verify information in the quarterly performance reports and assess the link between and physical performance. Monitoring focuses on the sector indicators that are listed in the budget framework papers, categorized into short term, medium term and long term indicators as well as verifying the link between information provided in the quarterly performance reports; and financial and physical performance. This information is released in budget monitoring reports and policy briefs.

The Budget Directorate at the Ministry of Finance uses the information to engage with spending agencies on performance issues, and each sector is required to submit a written response explaining areas of under-performance.

BMAU reports are distributed to Members of Parliament; government officials; development partners and civil society organizations. The Unit also has a direct reporting line to the ministry’s senior management so that priority concerns can be flagged.

The work of BMAU complements other government agencies, such as the Auditor General, the Accountant General, Office of the Prime Minister and the Inspector General of Government.

The role of this Unit has since evolved to include undertaking research into specific issues around poor performance. The research is usually contracted by other government departments and agencies and serves as a basis for making policy recommendations. Some of the studies done so far include Non-compliance in public financial management; the state of primary schools; spending constraints in local governments; the adequacy and impact of financing the food security budget through the National Agricultural Advisory Services; and an evaluation of the rural financial services programme and the Uganda Cooperative Savings and Credit Union.


Budget Monitoring Reports are now produced twice every year. A semi-annual report to inform the Government’s semi-annual performance assessment, and the Annual Budget Monitoring Report which summarises key performance issues.

Contact Information
Budget Monitoring and Accountability Unit
Third Floor, Room 3.13
Tel: +256 414 707250 
Ministry of Finance, Planning and Economic Development
Plot 2-12 Apollo Kaggwa Road
P.O.Box 8147, Kampala, Uganda
Website: www.finance.go.ug  


 NEW: PF4C Report 

 Rethinking Public Finance for Children (PF4C): Monitoring for Results marks a new era in Government’s efforts to assess the effective delivery of national programmes affecting children. This joint initiative of the Ministry of Finance, Planning and Economic Development and UNICEF Uganda is expected to generate comprehensive information that will help remove key implementation bottlenecks, enhance transparency and accountability, and ultimately improve the delivery of basic services. To access this report, click here PF4C Report

For a summary of the report, click here  BMAU/UNICEF Policy Brief No. 1/15: Rethinking Public Finance for Children (PF4C): Monitoring for Results 

Interview by Head BMAU - Mrs. Margaret Kakande on PF4C Initiative - https://www.youtube.com/watch?v=CdE_-6j7FbA

 BMAU/UNICEF Policy Briefs 

Health Sector 

1. BMAU/UNICEF Policy Brief No. 2/15: Safeguarding Child and Maternal Health

Community Action - Minibuzz shows

ANTENATAL CARE (ANC) : https://www.youtube.com/watch?v=kBy-O7t6vEA 

MAMA KITS:  https://www.youtube.com/watch?v=68S5EYvSdEs  


Follow-up shows…

ANTENATAL CARE (ANC):  https://www.youtube.com/watch?v=1u2mM4undvY

MAMA KITS:   https://www.youtube.com/watch?v=RSfzkfSD4TM     

 2. BMAU/UNICEF Policy Brief No. 1/16: Improving Immunisation Coverage through Better Data, Plans and Budgets

Community Action - Minibuzz shows  

IMMUNIZATION:  https://youtu.be/pTU425WsGwk 

VILLAGE HEALTH TEAMS (VHTS): https://youtu.be/L8sK4bt8hUU


 Follow-up shows…

 IMMUNIZATION: https://youtu.be/pg7cjm2lSpc 

  VILLAGE HEALTH TEAMS (VHTS): https://youtu.be/F3Yp_QrFIOk

4. BMAU/UNICEF Policy Brief No. 3/15: Improving Access to Water and Sanitation through Sustainable Investments in Water Source Functionality 

 Community Action - Minibuzz shows 

 COMMUNITY OWNERSHIP:   https://www.youtube.com/watch?v=s_m61bmmFHA&feature;=youtu.be 

 WOMEN BETTER MANAGERS:  https://www.youtube.com/watch?v=W_AOxsM8Hi0&feature;=youtu.be


Follow-up shows…

COMMUNITY OWNERSHIP:   https://www.youtube.com/watch?v=1Y18m1T3IX0 

WOMEN BETTER MANAGERS:   https://www.youtube.com/watch?v=A98YZSujWcc

5. BMAU/UNICEF Policy Brief No. 2/16: Understanding District Level Bottlenecks in the Provision of Safe Water

Community Action - Minibuzz shows
SAFE WATER:  https://www.youtube.com/watch?v=ZIPUxwOoXVI 

WATERBORNE DISEASES:  https://www.youtube.com/watch?v=SJF0b-Py8UU      


Follow-up shows…

SAFE WATER: https://youtu.be/ly6HWsju5RE 

WATERBORNE DISEASES:  https://youtu.be/LX0aA6Y6hRo  

6. BMAU/UNICEF Policy Brief No. 5/16: Leadership and Access to Safe Water: Key Determinants of Improved Handwashing

Community Action - Minibuzz shows
COMMUNITY INVOLVEMENT:  https://www.youtube.com/watch?v=dEum0KgLePU

SOCIAL PERCEPTIONS:  https://www.youtube.com/watch?v=ltO-B3S4LCE

  Education Sector

7. BMAU/UNICEF Policy Brief No. 4/15: Understanding Social Barriers to Primary Education

Community Action - Minibuzz shows 
HIDDEN COSTS (Introduction show): https://www.youtube.com/watch?v=jOdQwZL_I-w  

VIOLENCE AGAINST CHILDREN: https://www.youtube.com/watch?v=7ICE3YfTumQ  


Follow-up shows…

HIDDEN COSTS: https://www.youtube.com/watch?v=aikwgmp2mfQ 

 VIOLENCE AGAINST CHILDREN:  https://www.youtube.com/watch?v=n4R-piIA56k

8. BMAU/UNICEF Policy Brief No. 3/16: Identifying Key Factors in the Delivery of Quality Education

Community Action - Minibuzz shows
 PARENTAL INVOLVEMENT: https://www.youtube.com/watch?v=GYvqNgHoGr8

AUTOMATIC PROMOTION: https://www.youtube.com/watch?v=9SZY_yH0qog   

Follow-up shows…

PARENTAL INVOLVEMENT:  https://youtu.be/7jNflZM3mfI

AUTOMATIC PROMOTION: https://youtu.be/V_faFFhrgcM

 9.  BMAU/UNICEF Policy Brief No. 4/16: Absenteeism: Key Driver of Poor Performance in Primary Education 

Community Action - Minibuzz shows

 TEACHER ABSENTEEISM:  https://www.youtube.com/watch?v=X2IQMBAGKPk

  GIRLS EDUCATION:  https://www.youtube.com/watch?v=xTZqntm7wTY



Annual/Semi-Annual Budget Monitoring Reports 

Annual Budget Monitoring Report - FY2017/18

Semi Annual Monitoring Report - FY2017/18

Semi Annual Monitoring Report - FY2015/16

Semi Annual Monitoring Report - FY2014-15-part one

Semi Annual Monitoring Report - FY2014-15 - part two

Annual Budget Monitoring Report - FY2013/14

Budget Monitoring Report Quarter Two - Quarter Three FY 2013/14

Budget Monitoring Report Quarter One FY 2013/14

Budget Monitoring Report Third Quarter FY 2012/13

Budget Monitoring Report Second Quarter FY 2012/13

Annual Budget Monitoring Report FY 2011/12

Budget Monitoring report Second Quarter FY 2011/12

Annual Budget Monitoring Report FY2010/11


Budget Monitoring Bulletin

BMAU Bulletin - Issue 1: August 2014

BMAU Bulletin - Issue 2: February 2015

BMAU Bulletin - Issue 3: January 2016

BMAU Bulletin - Issue 4: June 2016

Study Reports

The Effectiveness of the Integrated Financial Management System in Uganda

Low Cost Seal Technology: Results and Possibilities for Scaling up the Initiative

Discussion Papers

BMAU Discussion Paper 1:14. Improving Service Delivery in Uganda, November 2014.

BMAU Discussion Paper 2:14. Decentralised Payroll Management in Uganda - A case study of initial trends in selected central government institutions.


Sector Monitoring Reports FY2014/15

1. Agriculture Sector - Annual Monitoring Report

2. Health Sector - Annual Monitoring Report

3. Water and Environment Sector - Annual Monitoring Report 

4. Education Sector - Annual Monitoring Report

5. Energy Sector - Annual Monitoring Report

6. ICT Sector - Annual Monitoring Report

7. Industrialization Sector - Annual Monitoring Report

8. Public Sector Management - Annual Monitoring Report

9. Roads Sector - Annual Monitoring Report


Sector Monitoring Reports FY2013/14

  1. Education Sector - Annual Monitoring Report
  2. Agriculture Sector- Annual Monitoring Report
  3. Water and Sanitation Sector - Annual Monitoring Report
  4. Roads Sector - Annual Monitoring Report
  5. Industrialisation Sector - Annual Monitoring Report
  6. ICT Sector - Annual Monitoring Report
  7. Health Sector - Annual Monitoring Report
  8. Energy Sector- Annual Monitoring Report


BMAU Briefing Paper 1-Achievement of outputs and outcomes: Are sectors on track?
BMAU Briefing Paper 2 - Cancer and Heart Care Services: What is required to manage the increasing numbers?

BMAU Briefing Paper 3 - The District Roads Rehabilitation Project under Ministry of Works and Transport: What outputs and outcomes have been realized todate?

BMAU Briefing Paper 4 - Project for the Restoration of Livelihoods in the Northern Region: What is constraining its effective implementation?

BMAU Briefing Paper 5 - Is the Health Sector Development Plan on track for the Infrastructure Component?

BMAU Briefing Paper 6 - Modernization of Agriculture in Uganda. How much has government done through irrigation?

BMAU Briefing Paper 7 - The National Archives and Records Center in Uganda: Why is operationalization so slow?

BMAU Briefing Paper 8 - The Environment and Natural Resources Sub-Sector: What issues are affecting performance?

BMAU Briefing Paper 9 - Are Agricultural Sector Managers Complying with the Public Finance Management Laws and Regulations?

BMAU Briefing Paper 10- Rationalizing ICT services and systems in Government Ministries and Departments: What are the achievements?

BMAU Briefing Paper 11 - The challenges of implementing power transmission projects in Uganda: The case of Mbarara-Mirama/Tororo-Bujagali Transmission Project (NELSAP)

BMAU Briefing Paper 12: How equitable is access to Primary Education in Uganda

BMAU Briefing Paper 13 - Provision of Inclusive Education in Uganda: What are the challenges?

BMAU Briefing Paper 14 - The Rate of Rural Electrification: Will the National Development Plan targets be realised?

BMAU Briefing Paper 15 - Achievement of the NDPII targets for national roads. Is the Uganda National Roads Authority on track?

BMAU Briefing Paper 16 - Persistent Impediments in Public Financial Management: Where should focus shift to?

BMAU Briefing Paper 17 - Effects of changing weather patterns in the agricultural sector: How has production and livelihood been affected?

BMAU Briefing Paper 18 - Project delays in the Health Sector: What are the persistent causes?

BMAU Briefing Paper 19 - Enhancing Financial Inclusion in Uganda: Is Islamic Financing a potential solution?

BMAU Briefing Paper 20 - Decentralised payroll management in Uganda: Why the persistent wage shortfalls?

BMAU Briefing Paper 21 - Mobilisation gaps by both the client and contractors: A challenge to road construction projets in Uganda

BMAU Briefing Paper 22 - Strategic intervention in the Tea Industry: Is the support comprehensive enough?

BMAU Briefing Paper 23 - Is Government well prepared to maintain the newly acquired road equipment units from Japan?

BMAU Briefing Paper 24 - Funding of Public Universities in Uganda: What are the issues?


BMAU Briefing Paper 1-Water-Pumping Windmills in Karamoja:  A wasted Opportunity
BMAU Briefing Paper 2 - Agriculture Sector Semi-Annual Performance FY 2016/17: What are the Key Challenges?
BMAU Briefing Paper 3 - The Limited Access to Sanitation Services in Urban Areas: What is the Way Forward?

BMAU Briefing Paper 4 - Is the fulfillment of Presidential Pledges in the Education Sector on track?

BMAU Briefing Paper 5 - Are Public Financial Management Reforms working for Local Governments?

BMAU Briefing Paper 6 - Disease prevention and promotion: A sure path  for improving health outcomes in Uganda

BMAU Briefing Paper 7 - Public Sector Management Semi-Annual Performance FY 2016/17: What are the Obstacles to Implementation?

BMAU Briefing Paper 8 - ICT Sector Semi-Annual Performance FY 2016/17: Who were the achievers?

BMAU Briefing Paper 9 - The Force Account Policy for Road Maintenance Works:  Which areas need improvement?

BMAU Briefing Paper 10 - Industry Sub-Sector Performance for FY2016/17: Who were the achievers?


BMAU Briefing Paper 1-Unspent balances in the under-funded Health Sector. What are the trends? 

 BMAU Briefing Paper 2 - Are Agriculture Sector Policies and Interventions in Uganda Gender Sensitive and Responsive?  

BMAU Briefing Paper 3 - Key Constraints to Agriculture Research in Uganda: The case of NARO institutions

BMAU Briefing Paper 4 - Appropriate Water and Sanitation Technologies: Challenges of meeting Uganda's demands

BMAU Briefing Paper 5 - Implementation of the Adaptable Program Lending Project: What can we learn?

BMAU Briefing Paper 6 - Piped Water Supply in Uganda: How can it be affordable for all?

BMAU Briefing Paper 7 - Quality Pre-primary Education in Uganda: How can universal access be achieved?

BMAU Briefing Paper 8 - Attracting and Retaining Human Resources for Health: What can be done?

BMAU Briefing Paper 9 - Prioritization in the Energy and Mineral Sector: What important sector aspects are omitted?

BMAU Briefing Paper 10 - Community Agriculture Infrastructure Improvement Programme (CAIIP): What are the implementation challenges?

BMAU Briefing Paper 11 - Decentralized Pension Reforms in Uganda: Why the slow payment of pensioners?

BMAU Briefing Paper 12 - Uganda Shilling depreciation in FY2015/16: Can a re-occurence be mitigated?

BMAU Briefing Paper 13 - Private wings in government hospitals: What are the challenges?

BMAU Briefing Paper 14 - Decentralization of the public sector wage bill: Are the objectives being met?

BMAU Briefing Paper 15 - Improving access to rural microfinance: What must be done?

BMAU Briefing Paper 16 - What is constraining increased power use/connections in Uganda?



BMAU Briefing Paper 1- Extension Services and Agricultural Sector Performance: What are the emerging trends?

BMAU Briefing Paper 2 - Ineffective Implementation of Agricultural Projects, Programs: What are the Persistent Causes?

BMAU Briefing Paper 3 - National Roads Construction, Rehabilitation Programme - Why the Consistently High Contract Price Variations?

BMAU Briefing Paper 4 - Effective Delivery of Commercial Services in Local Governments in Uganda: What must be done?

BMAU Briefing Paper 5 - Biomass Technology in Uganda - The Unexploited Energy Potential

BMAU Briefing Paper 6 - Cancer on the rampage: What are the challenges facing the Uganda Cancer Institute?

BMAU Briefing Paper 7 - Land Acquisition for Water and Environment Sector Projects in Uganda: What can we learn?

BMAU Briefing Paper 8 - Ministry of Works and Transport Regional Workshops: How responsive are they?

BMAU Briefing Paper 9 - Power transmission line projects: What delays implementation?

BMAU Briefing Paper 10 - Use of Term Contracts for National Roads Maintenance: The Benefits and Lessons Learnt

BMAU Briefing Paper 11 - The Integrated Financial Management System (IFMS): Has it met its objectives in Uganda?

BMAU Briefing Paper 12 - Financing the Health Sector: Effects of the inadequate non-wage recurrent grant

BMAU Briefing Paper 13 - Public Sector Management in Uganda: What are the key issues?

BMAU Briefing Paper 14 - "Implementation in Crisis": How can the National Transmission Backbone Infrastructure be realised?

BMAU Briefing Paper 15 - Stock-outs of medical supplies in Uganda: What are the root causes?

BMAU Briefing Paper 16 - Public Sector Management Development Projects: What are the key implementation issues?

BMAU Briefing Paper 17 - Using Force Account for road maintenance: Were Local Governments ready?

BMAU Briefing Paper 18 - Delivery of Agricultural Infrastructure in Uganda: What are the Key Constraints?



 BMAU Briefing Paper : Persistent Implimentation Challenges in Different Sectors, March 2014

BMAU Briefing Paper - Are feasibility studies guiding the Industrilisation process, June 2014

BMAU Briefing Paper - Distribution of agricultural inputs in Uganda - What are the key challenges, June 2014

BMAU Briefing Paper - Implementation of the grid extension projects to increase rural electrification - What are the key constraints, June 2014

BMAU Briefing Paper - Microfinance Support Centre's provision of Institutional loans -Why is uptake declining, June 2014

BMAU Briefing Paper - National Roads Maintenance Programme - What are the challenges in maintaining unpaved roads, June 2014

BMAU Briefing Paper - Rain Water Harvesting- A possible solution to water shortage, June 2014

BMAU Briefing Paper - Rehabilitation of Regional Referral Hospitals in Uganda -What should be done differently, June 2014

BMAU Briefing Paper - Which sytems will foster sustainable access to energy in Uganda, Grid or Solar, June 2014

BMAU Briefing Paper -Agricultural sector performance - Are set targets for public Spending and service provision being met, June 2014

BMAU Briefing paper on Education- Allocations and expenditures on non-core activities- What is the general trend especially in the Education Sector, July 2014

BMAU Briefing paper on Health-Reducing maternal mortality in Uganda- What are the key constraints, July 2014

BMAU Briefing paper on water-Access to safe water for all- Can Uganda achieve this, July 2014

BMAU Briefing Paper 18 - Delivery of Agricultural Infrastructure in Uganda: What are the Key Constraints?



 BMAU Briefing Paper : Benefits of Power Factor Correction Equipment, August 2013

BMAU Briefing Paper : Sustainability of SACCOs under RSFP, August 2013

BMAU Brieging Paper : Challenges of Road Maintenance in Ugandan Municipalities, July 2013

BMAU Briefing Paper : Distribution of Agricultural Programms in Uganda, July 2013

BMAU Briefing Paper : Social Development Sector, Trends in Levels of Financing Composition and Use, July 2013

BMAU Briefing Paper : Constraints in Agricultural Credit Facility, July 2013

BMAU Briefing Paper : Health Sector Trends in Levels of Financing, Composition and Use, July 2013

BMAU Briefing Paper : Education Sector Trends in Levels of Financing, Composition and Use, June 2013

BMAU Briefing Paper : Delays and Cost Overruns in Road Constraction, May 2013

BMAU Briefing Paper : Health Workers Shortage in Uganda, May 2013

BMAU Briefing Paper : Challenges of Implementing ICTs In Public Schools and Health Facilities, May 2013

BMAU Briefing Paper : Key Constraints to Community Procurement Under NAADS, May 2013

BMAU Briefing Paper : Enhancing Opportunities Through Skills Development, May 2013.

BMAU Briefing Paper : Cost Drivers for NAADS Inputs, March 2013

BMAU Briefing Paper : Absorption of Funds Brief February 2013



 BMAU Briefing Paper on Industry : Value Addition industries in Uganda: Will government investments deliver ? February 2012

BMAU Briefing Paper on Health : Persistent obstacles to Healthcare profission in Uganda. March 2012

BMAU Briefing Paper on Karamoja : PRDP Projects in Karamoja : Deep Rooted Implimentation Constraints, March 2012

BMAU Briefing Paper on Energy : Efficacy of the Energy for Rural Transformation, Programme Interventions in Health Service Provision, May 2012    

BMAU Briefing Paper on NAADS : Boosting Food Security in Uganda What tactics should NAADS Employ, May 2012    



BMAU Briefing paper on Agriculture-Why are most MAAIF Development Projects ineffective, March 2011

BMAU Briefing paper on PFM-Consumptive spending crowding out capital investiments in key central government votes Can sustainable Growth be attained ? March 2011

BMAU Briefing paper on ICT-Scaling up District Business Information Centers and Multipurpose Community Tele-centers in Uganda, March 2011

BMAU Briefing paper on Education-Ministry of Education and Sports Spending- Is it targeted at priority interventions, March 2011

BMAU Briefing paper on Energy- Why are there low consumer connections across power distribution networks, March 2011.

BMAU Briefing paper on Roads-Price variations under roads construction projects- Has the VoP clause been useful ? March 2011

BMAU Briefing paper on Water and Sanitation-Research into appropriate Technologies marginalised to the detriment of water and Sanitation sector, April 2011

BMAU Briefing paper on Health- Do Districts that receive bigger releases of the Primary Health Care grants get better result, April 2011

BMAU Briefing paper on PFM-Continuous supplementary expenditures undermining Budget Credibility, April 2011

BMAU Briefing paper on Education- Wastage in Uganda's Primary schools, April 2011.

BMAU Brifing Paper on Karamoja : Non-Functioning Facilities in Karamoja Unholistic Planning at Work, June 2011   

BMAU Briefing Paper on Core Spending Constriants : In Uganda's Higher and Lower Governments, October 2011



Download the PERFORMANCE FORM A - TO The Permanent Secretary / Secretary to the Treasury 

Download the PERFORMANCE FORM B - TO The Permanent Secretary / Secretary to the Treasury 

The Uganda Equity Atlas

Rethinking Public Finance for Children: Monitoring for Results is an initiative of the Ministry of Finance, Planning and Economic Development, the Economic Policy Research Centre, and UNICEF Uganda. Leveraging on Government’s commitment to promote transparency and accountability in the use of public funds, this joint effort aims to monitor the effective delivery of national programmes affecting children. Within this framework, the on-line National Social Service Delivery Equity Atlas “The Atlas” provides an intuitive approach to analyze the relationship between financial resources and sector outcomes. 


This new approach provides an interactive platform to analyze budget trends at regional and district levels with a focus on the impact of public investments on social outcomes like school completion, antenatal care or hand-washing. In doing so, it provides a clear blueprint of where public resources are reducing socio-economic inequalities among children and improving children’s lives, and where they are not. 



To access the online National Social Services Delivery Equity Atlas click here