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Government-by-Government Assessments: Uganda

During the review period, the government’s budget and information on debt obligations were widely and easily accessible to the public, including online.  The budget was substantially complete and generally reliable.  However, the government did not subject the increasingly large military budget to civilian public oversight.  Auditors and legislators who review the military budget are sworn to secrecy.  The supreme audit institution reviewed the government’s accounts and made its reports publicly available.  The government specified in law or regulation and appeared to follow in practice the criteria and procedures for awarding natural resource extraction contracts and licenses.  Basic information on natural resource extraction awards was publicly available.

Uganda’s fiscal transparency would be improved by:

  • Subjecting the military budget to civilian public oversight.

U.S. Department of State

The Lessons of 1989: Freedom and Our Future