Uganda Public Expenditure Review 2022-23 - Intergovernmental Fiscal Transfers - Module II (B)

Jul 19, 2026

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A World Bank Group report analyzing Uganda’s intergovernmental fiscal transfer arrangements for the 2022–23 period, focusing on how the system evolved, how local government institutions are structured, and how performance aligns with stated reform objectives. It evaluates grant composition, adequacy, equity, discretion and allocative efficiency, and assesses transparency, reliability, and effectiveness. The document also addresses related issues including non-intergovernmental funding, local revenue sources, data systems, medium-term planning, reform management, and conclusions with recommendations.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages58

Reading Time2 h 26 min

Acknowledgements

Executive Summary

Introduction

Background

Approach and Methodology

Uganda’s Intergovernmental Fiscal Transfer System

Evolution of IGFTR reform objectives and strategies

Local government institutions and architecture

Performance of the IGFTR program against objectives

Conclusions and Recommendations

UGANDA PUBLIC EXPENDITURE REVIEW INTERGOVERNMENTAL FISCAL Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized Pub lic Disclosure Authorized © 2023 International Bank for Reconstruction and Development/International Development Association. The World Bank Group 1818 H Street NW Washington DC 20433 Telephone: 202-473-1000 [Internet: www.worldbank.org](Internet: www.worldbank.org) This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this work. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. Rights and Permissions The material in this work is subject to copyright. The World Bank encourages dissemination of its knowledge, so this work may be reproduced, in whole or in part, for noncommercial purposes as long as full attribution to this work is given. Any queries on rights and licenses, including subsidiary rights, should be addressed to the Office of the Publisher, The World Bank, 1818 H Street NW, Washington, DC 20433, USA; FAX: 202-522-2422; e-mail: [pubrights@worldbank.org](pubrights@worldbank.org). Photo credits: Derrick Ssenyonyi, 2022 – 2023 and Rachel Mabala (2021-2022) Photo credit for the cover picture: Installation of solar water pumping technology for microscale irrigation for smallholder farmers,(MAAIF – DAIMWAP, 2022) Design/Layout: Artfield Graphics Printed in Uganda by Artfield Graphics Additional material relating to this report can be found on the World Bank Uganda website ([www.worldbank.org/uganda](www.worldbank.org/uganda)) . ii UGANDA PUBLIC EXPENDITURE REVIEW 2022–23 INTERGOVERNMENTAL FISCAL TRANSFERS UGANDA PUBLIC EXPENDITURE REVIEW 2022–23 INTERGOVERNMENTAL FISCAL TRANSFERS iii TABLE OF CONTENTS iv PUBLIC EXPENDITURE REVIEW 2022 23 INTERGOVERNMENTAL TRANSFERS ACKNOWLEDGEMENTS .................................................................................................................................... xi EXECUTIVE SUMMARY .................................................................................................................................... xiii 1. INTRODUCTION .................................................................................................................................. 2 1.1. Background........................................................................................................................................................... 2 1.2 Approach and Methodology .......................................................................................................................... 2 2. UGANDA’S INTERGOVERNMENTAL FISCAL TRANSFER SYSTEM ....................................................... 5 2.1 EVOLUTION OF IGFTR REFORM OBJECTIVES AND STRATEGIES ............................................................. 5 2.2 LOCAL GOVERNMENT INSTITUTIONS AND ARCHTECTURE ................................................................... 10 2.3 PERFORMANCE OF THE IGFTR PROGRAM AGAINST OBJECTIVES ......................................................... 13 2.3.1 Grant Composition and consolidation ................................................................................................... 13 2.3.2 Adequacy of Transfers ................................................................................................................................. 14 2.3.3 Equity of Transfers ......................................................................................................

FAQs

What is the scope of the Uganda Public Expenditure Review 2022–23 report?

It reviews Uganda’s intergovernmental fiscal transfers for the 2022–23 period, examining system evolution, institutional structure, and performance against reform objectives.

Which performance dimensions does the report assess for the IGFTR program?

It evaluates grant composition and consolidation, adequacy of transfers, equity, discretion and allocative efficiency, and transparency, reliability, and effectiveness.

What related issues are covered beyond the core IGFTR program?

The report covers non-IGFTR funding of local government services, local government own source revenues, data and information management systems, medium-term planning, reform management and ownership, and the foundation for a sustainable IGFTR.

Jul 19, 2026

Upload by Patrick