Skip to main content

PROCEEDINGS AGAINST GOVERNMENT

Under common law, it was a general presumption that the crown could not do anything wrong. In theory the crown could do no wrong therefore no liability could ensue against it. Therefore legal proceedings against government were restricted on this ground because government was her/ his majesty's government. This is what is otherwise referred to as immunity from liability. This old age theory that the King could do wrong ignored the fact that the King had a personal capacity as well as a political. This was inappropriately inherited by almost all erstwhile British colonies, Uganda inclusive.

 

However, common law recognised limited legal liability against government and this could be instituted by way of a royal fiat / petition of right. Under this procedure, the prospective litigant against the crown could seek permission of the crown itself before he could commence proceedings.


Before 1947, in England, an action could be brought against a Crown servant as a nominal defendant, on the understanding that the Crown would satisfy any judgement against him.’ A Royal commission submitted a draft bill of reform but the bill did not become law. When, in 1946, the House of Lords refused to uphold the fiction of the nominated defendant reform could no longer be delayed.

 

In torts, there was a prerogative immunity which was based on vicarious liability against government. Public officers had to be sued in their personal capacity. After great agitation, the

 

Crown Proceedings Act, 1947, was passed and it subjected the Crown to private law, with serious reservations.

 

In relation to the change in British colonies especially East Africa, it was submitted that it was desirable in a modern democratic state, that subject to certain safeguards, the Government should be able to sue and be sued as if it were a private person of full capacity. If state action results in individual damage to particular citizens, the state should make redress, whether or not there is fault committed by the public officers concerned. The state is, in some ways, an insurer of what is often called social risk.’ As a result, the iniquitous rule whereby government is not liable, in tort or breach of contract committed by its servants has long been discarded.

 

Ugandan position

 

The government proceedings act was modelled on the Crown Proceedings Act 1947. The GPA makes it possible for government to be sued as if it was a private person. GPA cap 77. There are special procedures and exemptions that may affect government liability contained in the Civil Procedure and Limitation (miscellaneous provisions) Act cap 72.

 

When is government liable?

 

The Government Proceedings Act imposes legal liability on government in respect of;

 

-contracts

 

-torts

 

-breach of statutory duty

 

-any breach of those duties which a person owes to his servants or agents at common law by reason of being their employee.

 

Contract

 

Under common law, liability under contract could only be enforced by way of a royal fiat. This position was found to be unsuitable when governments became increasingly party to contracts which were of a commercial nature. Such contracts included; contracts for supply of goods, services, construction contracts, employment contracts etc. Such contracts required each party to meet it's obligation under contracts. S.2 of GPA provides that government may be sued in contracts as if it was a private person. This therefore means that government can contract as if it was a private person and once it contracts, it's bound by the laws of contract. Such contracts may be enforced under the general law of contract or under the specific laws relating to various contracts e.g employment contracts may be enforced under provisions of the Constitution, public service laws, public service regulations and standing orders.


Section 2 of the Government Proceeding Act provides that where any person has a claim against the Government after the commencement of this Act and the claim is either (a) a claim based on contract which, if this Act had not been passed, might by virtue of the Suits By or Against the Government Ordinance have been enforced by an action against the Government; or (b) such that, if it had been made in England against the Crown in right of its Government in the United Kingdom and if the Crown

 

Proceedings Act, 1947, of the United Kingdom had not been passed, it might have been enforced in England, subject to the grant of Her Majesty’s fiat, by petition of right, then, subject to this Act, the claim may be enforced by proceedings taken against the Government for that purpose in accordance with this Act. The section evidently shows among others that Uganda applies the common law principles before 1947 to proceedings against government.

 

Unenforceable Contracts

 

They may be unenforceable contracts against government. Examples of such contract are void contracts, contracts deemed to be contrary to public policy for instance contracts to commit crimes, illegal contracts, and contracts entered into when the parties had no capacity. Stinger Vs Minister of local government

 

Contracts involving money payment are only enforceable where parliament has provided for the necessary funds. Contracts which may be in form of treaties are unenforceable in the domestic perspective unless they have been part of municipal law.

 

Characteristics of government contracts

 

The contracts have usual attributes of private contracts e.g consideration, agreement, parties, terms and conditions. There are however, special features which are common in government contracts;

 

1. They are normally executed by senior public officers usually a minister, permanent secretary or an ambassador especially if the country and public officer executing the contract on behalf of government. Personal liability may arise where public officer has failed / refused to oblige with the applicable law and procedures.

 

2. They are usually executed after the tendering process; it is an open and competitive biding process.

 

3. Entered on standard terms and conditions of contract, government sets terms and conditions and the other party usually accept in a stronger position in bargaining position and set terms.

 

TORTS

 

Section 3 of the Government Proceedings Act (herein called GPA) provides that subject to this Act and section 4 of the Law Reform (Miscellaneous Provisions) Act, the Government shall be subject to all those liabilities in tort to which, if it were a private person of full age and capacity, it would be subject (a) in respect of torts committed by its servants or agents; (b) in respect of any breach of those duties which a person owes to his or her servants or agents at common law by reason of being their employer; and (c) in respect of any breach of the duties attaching at common


law to the ownership, occupation, possession or control of property, except that no proceedings shall lie against the Government by virtue of paragraph (a) of this subsection in respect of any act or omission of a servant or agent of the Government unless the act or omission would, apart from this Act, have given rise to a cause of action in tort against that servant or agent or his or her or estate.

 

Section 3 (2) of GPA, provides further that, where the Government is bound by a statutory duty which is binding also upon persons other than the Government and its officers, then, subject to this Act and section 4 of the Law Reform (Miscellaneous Provisions) Act, the Government shall, in respect of a failure to comply with that duty, be subject to all those liabilities in tort, if any, to which it would be so subject if it were a private person of full age and capacity.

 

Under section 3 (3) of the GPA, where any functions are conferred or imposed upon an officer of the Government as such, either by any rule of the common law or by any

 

enactment, and that officer commits a tort while performing or purporting to perform those functions, the liabilities of the Government in respect of the tort shall be such as they would have been if those functions had been conferred or imposed solely by virtue of instructions lawfully given by the Government.

 

Section 3 (4) of the GPA states that any enactment which negatives or limits the amount of the liability of any Government department or officer of the Government in

 

respect of any tort committed by that department or officer shall, in the case of proceedings against the Government under this section in respect of a tort committed by that department or officer, apply in relation to the Government as it would have applied in relation to that department or officer if the proceedings against the Government had been proceedings against that department or officer.

 

However, under section 3 (5) of the GPA, no proceedings shall lie against the Government by virtue of this section in respect of anything done or omitted to be done by any person while discharging or purporting to discharge any responsibilities of a judicial nature vested in him or her, or any responsibilities which he or she has in connection with the execution of judicial process.

 

From S.3 GPA Cap 77 above, government is liable in torts under the following limbs;

 

- Vicarious liability

 

-Employer's liability

 

-Occupiers liability.

 

Vicarious Liability

 

It arises like where there is master and servant relationships; employer and employees relationships. Under vicarious liability, a master / employer is liable for the torts committed by his servants during the course of employment while in duty. Such torts can only arise where a


servant is acting within the scope of employment. Thus, where a servant of then state commits a tort in the course of his employment, the servant and the state are jointly and severally liable. See section 3(1) (a) of GPA makes government liable for torts committed by its servants or agents.

 

What is scope of employment?

 

a) Scope means doing what is expressly or by implication authorised.

 

b) Doing what is authorised in a way which is not authorised e.g. driving recklessly. c) What is incidental or consequential upon what is authorised.

In Muwonge Vs AG (1969) EA7, Newbold P stated that ‘the policemen had been sent to quell a riot and the means given to them was the refile having found the riot going on, one of the police fired just like others. For that reason the use of rifles must have been contemplated by their seniors and thus the act of the policeman, was in the course of his duty and the government was vicariously liable.’

 

In Piovano V AG [1972] EA, Court held that the test to be applied in such cases was that, the

wrong of the servant must be the natural result of his carrying on his masters business or duties.

 

Mukwase Vs AG (1972) HCB 29

 

In Namwandu V AG [1972] EA, court held that at the time of the accident, the soldiers were acting on frolic of their own and not doing anything for their masters as such, government could not be held vicariously liable for the torts committed by them.

 

Employer's liability

 

S.3 GPA provides that government will be liable for breach of those duties which a person owes his servant or agents at common law by reason of being their employer.

 

a) Reasonable for safety in employment by employing competent staff.

 

b) Provision of safe, suitable place and tools of work which are appropriate.

 

c) Provision of effective supervision and system of work e.g. when injured at work, compensation is provided for under worker's compensation act, an employer has a duty to pay

 

Occupier's liability

 

Government as an occupier of premises is also under a legal obligation to ensure safety of those premises. S.3 GPA makes government liable for breach of those duties which under common law are attached to ownership, occupation, possession or control of property and generally these duties relate to safety of the property to invitees( people who are legally there) or neighbours ( persons likely to be affected by that ) e.g. nuisance.

 

Exceptions to liability

 

Liability of government may in some cases be limited in certain circumstances e.g


1. Where under any law, the responsible officer of government is absolved from liability for a particular act/ omission e.g. police officers are not liable when they act in good faith in carrying out their duties as under the police act.

 

2. Judicial immunity which protects judicial officers who may act in a manner which inconveniences other persons e.g. wrong decision. In Anderson Vs Gorrie, Court was of the view that no action can lie against a judicial officer even where it is shown that the judicial officer was malicious or corrupt. In AG Vs Oluoch, the Magistrate was sued together with the AG and police officers for wrongful arrest and detention. AG challenged the suit was misconceived because it was brought against magistrate who had judicial immunity.  Court held a suit could not be maintained against a public officer who had judicial immunity.

 

3. Act of state doctrine as a defence.

 

This means that transaction between state and foreign powers can not give rise to any action/suit under municipal law to individuals.

 

In Olle Njogo Vs AG, which involved the treaty between British government and Masai county and British government challenged the suit since it was an act of state and can not lie in a municipal court. Court held not acceptable to sue state. In Katikiro of Buganda Vs AG, the State successfully plead act of state doctrine relating to 1955 Buganda agreement.

 

4. Torts committed by members of armed forces, as member of the armed forces can not sue government for personal injuries which are inflicted by another member of the forces while on duty.

 

PROCEDURAL MATTERS

 

S.7 GPA provides all civil proceedings by or against the Government in the High Court shall be instituted and proceeded with in accordance with rules of court and not otherwise. There are however, a few exceptions which are mainly contained in Civil Procedure and Limitation Act (miscellaneous provision Act).

 

NB. To protect public interest some of the important procedural matters include; specific procedures which apply to government not other entities.

 

1. Statutory notice.

 

S.2 of Civil Procedure and Limitation (miscellaneous provision) Act It provides inter alia that no suit shall be brought against government, local authority or scheduled corporation until a statutory notice of 45 days has been served. The purpose of the notice has been served to appropriate officer (Attorney General) or the head of scheduled corporation or CAO in Local Government. The requirement of notice are based on the idea that on receipt of notice, government will make a decision as to it's whether it is necessary to entertain the suit.

 

The notice includes the substance of the claim, amount of money claimed or other relief and also a summary of elements supporting the claim. The section also provides that the plaint against the government must also include the clause specifically pleading that notice was served.


DR. J.W. RWANYARARE AND 2 OTHERS -V-SATTORNEY GENERAL: MISC. APPLICA TION NO. 85 OF 1993

The High Court held that in matters concerning the enforcement of human rights under the

Constitution no statutory notice was required because to do so would result in absurdity as the effect of it would be to condone the violation of the right and deny the applicant the remedy.

 

Historic Resources Conservation Initiatives & Others v AG (decided in 2012)

The plaintiffs, filed a suit against the Attorney General seeking among other reliefs a declaration

that the proposed demolition of the Uganda Museum and a permanent injunction against the demolition. It was averred that the suit was barred in law and should be struck out because the defendant was not served with the Statutory Notice of intention to sue and the plaint did not allude to such service.

HELD

That the action of the plaintiffs did not pre-empt any act of the Attorney General that would have

infringed on the rights of the plaintiffs and this case was not considered to be one of the exceptions where a forty five day Statutory Notice would not be required. The failure of the plaintiffs to serve the Statutory Notice renders the plaint incompetent before this Court

 

Greenwatch V Uganda Wildlife Authority and AG

In this application the applicant sought an order for temporary injunction against the respondents

restraining them from exporting or relocating any chimpanzee from Uganda to the Peoples Republic of China or any other place or country in the world. When the matter came up for hearing, counsel for the respondents raised a preliminary objection to strike out the application on the basis that, the respondents were not issued with a statutory notice as required by the

Government Proceedings Act

 

HELD Per JUSTICE GIDEON TINYINONDI

I agree with this requirement that the respondent usually the Government or a scheduled Corporation needs sufficient period of time to investigate a case intended to be brought against it so as to be able to avoid unnecessary expense on protracted litigation.

This rationale cannot apply to a matter where the rights and freedoms of the people are being or are about to be infringed. The people cannot afford to wait forty-five days before pre-emptive action is applied by Court. They need immediate redress. They need a short period which is one provided under the ordinary rules of procedure provided by the Civil Procedure Act and its Rules. To demand from an aggrieved party a forty-five days' notice is to condemn them to infringement of their rights and freedoms for that period which this

Court would not be prepared to do.

 

However court has held that this requirement is not mandatory.

 

KABANDIZE and 20 Ors v KCCA (decided in 2014)

 

All the appellants were employed by the respondent for periods ranging from 6 to 36 years on permanent terms. On 1st April 1997, the respondent terminated the employment of  all the appellants and paid them a specific package amount specified in their termination letters.

The appellants were not satisfied with the payments received and claimed the amounts paid were less than that they were entitled to under their terms and conditions of service. They brought a suit


at the High Court to recover their claim. The High Court Judge held that the suit was incompetent, as the appellants had failed to prove that they had served the respondent with a statutory notice of intention to sue as required by the above law. The appellants appealed.

HELD. That Government and all scheduled corporations are under no obligation to serve statutory notice of intention to sue to intended defendants. On the other hand ordinary litigants are required to first issue and serve a 45 days mandatory notice upon Government and scheduled corporations. That in view of Article 20(1) of the Constitution a law cannot impose a condition on one party to the suit and exempt the other from the same condition and still be in conformity with Article 20(1) of the Constitution. Be that as it may, the Constitution must be complied with by according parties to an intended suit equal treatment and protection of the law. That Section 2 referred is not a law that treats all persons equally before the law neither does it accord them equal protection.  That the requirement to serve a statutory notice of intention to sue against the Government, a local authority or a scheduled corporation is no longer a mandatory requirement in view of Articles 274

and 20(1) of the Constitution, and therefore non compliance with that impugned Section 2 does not render a suit subsequently filed incompetent.

 

2. Suits against the government are brought against the AG article 119 of the Constitution. It provides that the Attorney General shall represent government in courts or any other legal proceeding in which government is a party. Section 10 of the GPA, provides that Civil proceedings by or against the Government shall be instituted by or against the Attorney General. Section 11 thereof requires that all documents required to be served on the Government for the purpose of or in connection with any civil proceedings by or against the Government shall be served on the Attorney General.

 

3. Suits against AG may be brought in any court which has jurisdiction over the matter in question. The AG may however, apply for a suit to have the suit transferred to high court, if it is filed in lower courts and AG may make the application where there is an opinion that an important matter of l aw may arise from that suit. This is provided under section 13 of the GPA.

 

4. Limitation periods relate to periods in which an action must be brought against a party. Under S.2 of Civil Procedure and Limitation Act, no action founded on tort can be brought against government, local authority or scheduled corporation after the expiry of 2 years from the date of which the action was done. The section also provides that no action founded on contract shall be brought after expiry of 3 years from the date on which the action arose.

 

Other rules which give special exemption to government relate to remedies and evidence. Remedies in civil proceedings may with a few exceptions be made available against government. However, there some remedies which are not available against government as provided under section 14 of the GPA.

 

These include;

 

a) Injunction .

 

b) Specific performance and

 

C) No remedy of attachment can issue against government property i.e. can not attach government property. Section 19 (4) of the GPA Cap77. It provides that except as is provided in this section,


no execution or attachment or process in the nature of an execution or attachment shall be issued out of any court for enforcing payment by the Government of any such money or costs as are referred to in this section, and no person shall be individually liable under any order for payment by the Government, or any Government department or any officer of the Government as such, of any such money or costs.

 

S.14 Civil Proceeding and Limitation Act, provides that an injunction, specific performance and attachment can not be awarded.

 

S.19 of GPA provides for the state faction of orders against government where a person has been granted, he can on application in that behalf made at any time after the exemption of 21 days from date of the order or in case the order of costs to be paid.

 

In the case of Attorney General v. Silver Spring Hotel Ltd., the Supreme Court stated that an injunction whether temporary or permanent could not lie against the government, the rationale being that the government machinery should not be brought to a halt and embarrassment merely to satisfy private interests.

However, the courts shifted position in the aftermath of enactment of the 1995 Constitution. Hence in the case of Osotraco [U] Limited v. Attorney General, where Ministry of Information employees had occupied and refused to vacate the plaintiff companys property at Mbuya Hill, orders were sought for the eviction from the property and a permanent injunction from occupation against the defendants from the suit premises. The court found that the plaintiff company was the registered proprietor of the property. On the issue of whether court could make an order of vacant possession against the government, Court stated that Section 15 (now S.14) of the Government Proceedings Act prohibited court from making any order for the recovery of land or property, and instead enjoined it to make a declaratory order that the complainant was entitled to such property. The Court found that this provision ran counter to the spirit of the 1995 Constitution, because such a ruling would have deprived the successful party of the most appropriate remedy namely, recovery of his or her land.

 

Court noted that since Section15 of the Government Proceedings Act had been rooted in the non- immutability of state powers and immunities, Article 126 of the 1995 Constitution enjoined the courts to administer justice in the name of the people.

Egonda-Ntende. J., pointed out that,

 

If government is in wrongful occupation of property, substantive justice demands that it be ordered to vacate. A declaratory order leaves a successful party at the mercy of government functionaries as to when he is to enjoy the fruits of successful action against government, for the declaratory order cannot be enforced.

 

On appeal, AG V Osotraco the state’s contention was that the learned judge erred in interpreting the constitution, a duty that was reserved for the Constitutional Court only under Article 137. In the lead judgment of the court, Justice Mpagi Bahigeine upheld the lower courts decision, stating that the learned judge had not interpreted the constitution but was merely bringing the Government Proceedings Act into conformity with the 1995 Constitution under Article 273.


d) An exparte judge can not be made in default of appearance of government under the Government

Proceedings (civil procedure) Rules.

 

e) State privilege in the law of evidence S.121 EA and 132.

 

They give the state privilege in the law of the evidence, that public officer cannot be compelled to give evidence relating to confidential government public communication.

 

See article 41 of the Constitution. See, Tinyefunza Vs AG see Zachary Olum & Anor v AG Is it a justifiable protection of the state? are they in line with art 41

 

In the case of Green Watch (U) Ltd v. A.G and Anor., the petitioner claimed that it had a right of access to the Power Purchase Agreement (PPA) pertaining to the proposed construction of a hydro- electric power dam at Bujagali Falls on the River Nile. The respondents raised a number of objections regarding the appropriateness of the application and argued that it had not infringed the right since it was not a party to the PPA. The Court was therefore tasked to determine whether the PPA was a ‘public document’ within the meaning of Section 72 of the Evidence Act. The Court described the elements of the right to information, holding that the right under Article 41 did not only envisage possession of the required information. Therefore, the fact that the state was not a party to the PPA did not excuse it from having to avail the information sought. On this point Justice EgondaNtende stated: Article 41(1) of the constitution refers to information in the possession of the state …. The state does not have to be a party to the agreement.”

 

In Tinyefuzas case, Mulenga JSC noted that where the state contended that the information sought fell within the ambit of the restriction in Article 41(1), it had the burden to prove that the disclosure of such information was likely to prejudice the security or sovereignty of the state.

 

In Zachary Olum and Anor v. Attorney General, Court was concerned with the discretion given to the speaker of Parliament to grant or reject leave to a member of parliament to use proceedings of the house in evidence before a Court of law under Section 15 of the National Assembly (Powers and Privileges) Act. Justice Mpagi Bahigeine considered S.15 to be prescribing a special procedure for accessing information in the possession of Parliament which was inconsistent with Article 41 of the Constitution.


CONTROL OF PUBLIC FINANCE

The constitution provides for management of public funds under Chapter 9 i.e. Articles 152 to 164. Article 152 (1) - a collection of taxes which is the major source of revenue other sources being

fees, loans and grants.

 

Government Budget Process

 

The present legal framework for budget formulation, execution and external audit is provided by the 1995 constitution, as amended in 2000 and 2005, the new Public Finance Management Act

2015 (as amended), the Judicature Act 1996, the Local Governments Act 1997, the Statistics Act

1998, the Leadership Code Act 2002, the Inspectorate of Government Act 2002, the Local


Government Finance Commission Act 2003, the Public Procurement and Disposal of Public Assets

Act 2003 and Amendment Act 2011, the Access to Information Act 2005, the Anti-Corruption Act

2009,  Public  Service  Standing  Orders,  the  Local  Government  Financial  and  Accounting

Regulations 2007 and the National Audit Act 2008

 

The Budget Act 2000 provides for and regulates the budgetary procedure for efficient budgetary process. The Act defines the budget as a process by which government sets levels to efficiently collect revenue and allocate the spending of resources among all sectors to meet the national Objectives.

 

The Budget Act prescribes the budget information and timing that Government is required to present to Parliament. The Act also regulates budget procedures within Parliament. The Constitution and the PFMA give the Ministry of Finance, Planning and Economic Development (MoFPED) the mandate to plan and manage public finances.

 

Article 153- states that there shall be a consolidated fund into which shall be paid all revenues and other monies raised or received for the purpose of or on the behalf of or in trust for the government. A consolidated fund is one which consists of taxes and any other revenue payable to the State.

 

Article 154 (1) – no money shall be withdrawn from the consolidated fund except:

 

a)     To meet the expenditure charged on the fund by this Constitution or by an Act of Parliament b)     Where the issue of those monies has been authorised by an appropriation Act.

No money shall be withdrawn from the consolidated fund unless the withdrawer has been authorised by the Auditor General. If the president is satisfied, then he can sign for release.

 

Appropriations Act

 

This law is adopted by Parliament every year to authorise the Executive to finance goods and services required by any ministry or government departments in the financial year in question. The Appropriations Act once signed by the Head of State, finances the budget process for any one financial year.

 

Vote on Account (VOA)

 

VOA is a sanction of Parliament for withdrawal of money from the consolidated fund to meet the government expenses before Parliament approves the budget. It is not meant to last longer than 3 months. VOA is only on expenditures appropriated by Parliament and not on statutory expenditures.

 

Appropriated expenditures must be debated and voted by parliament. However, statutory expenditures are directly charged on the consolidated fund by the constitution or an Act of Parliament.

 

NOTE:  Statutory  expenditure  requires  no  Parliamentary  approval  as  they  are  already State obligations, i.e. Public Debt, pensions salaries of state officials e.g. Presidents, vice-President, Prime Minister, Chief Justice etc.


Money voted by Parliament under the Appropriations Act (the Budget) is to finance government services through the country. The law requires the Auditor General, when satisfied with the correctness of those warrants to give approval to those warrants before money can leave the consolidated fund account. It should be noted that the right to authorise public expenditure is vested solely in Parliament through the enactment of the Appropriations Act.

 

The Public Finance Act 2003 (PFA)

 

The Public Finance Management Act 2015 was enacted to provide for fiscal and macroeconomic management; to provide for the Charter for Fiscal Responsibility; to provide for the Budget Framework Paper; to provide for the roles of the Minister and the Secretary to the Treasury in the budgeting process; to provide for virements, multiyear expenditures, supplementary budgets and excess expenditure; to provide for the Contingencies Fund; to provide for the Consolidated Fund and commitments against the Consolidated Fund; to provide for bank account management, management of expenditure commitments, raising of loans by the Minister, management of the Government debt, authority to receive monetary grants and assets management; to provide for the roles of Accounting Officers; to establish accounting standards and audit committees; to provide for in-year reporting; to provide for the preparation of annual accounts and for the accounting for classified expenditure e; to establish the Petr oleum Fund and the collection and deposit of revenues into and the withdrawal of revenue from the Petroleum Fund and for the management of the Petroleum Revenue Investment Reserve; to provide for the role of Bank of Uganda in the operational management of the Petroleum Revenue Investment Reserve; to provide for the establishment of the Investment Advisory Committee; to provide for the financial reports, annual reports and annual plans of the Petroleum Fund and the Petroleum Revenue Investment Reserve; to provide for the sharing of royalties; to provide for offences; to repeal the Public Finance and Accountability Act, 2003 and to provide for connected matters.

 

The PFM Act specifies the budget calendar, the main contents of budget documents, and the roles of the legislature and the executive in the budget process

 

The PFMA and related regulations and instructions provides the legal framework for enhancing the internal control and management of public resources along with fiscal transparency and accountability

 

The power to raise external financial resources is vested in the Minister responsible for Finance, Planning and Economic Development. Both the Cabinet and Parliament should approve all external borrowings. Parliament is also required to approve all loans including domestic borrowing and any PPPs with contingent liabilities.

 

Expenditure management is supplemented by a number of initiatives in physical performance management. The Minister responsible for Finance, together with MoPS, MoWT and PPDA, now aims to improve service delivery by holding Accounting Officers and Chief Administrative Officers personally responsible for the accounting of expenditures.

 

Annual performance contracts are agreed with top civil servants down to the level of Heads of Departments to strengthen performance management and enhance transparency and accountability.


The Auditor General and the National Audit Act 2008 (NAA)

 

This gives effect of Article 163 of the Constitution of Uganda- Auditor General.

 

Article 163 (1) and S. 4 of the National Audit Act provides for the appointment of the Auditor

General that he shall be appointed by the president with the approval of Parliament.

 

Article 163 (6) and S. 14 of NAA state that the Auditor General shall not be under the control of any authority.

 

Article 163 (3) (9) and S. 13 of NAA to audit and report on public accounts of Uganda and of all public offices including the courts, the central and local government administrations, universities and public organisations established by an Act of Parliament.

 

Article 154 (3), S. 83 (2) Local Government Act (LGA) provides that  the Auditor General as the sole authority to give approval for any money to be withdrawn from the consolidated fund account, the general fund account or any district account.

 

Public Accounts Committee (PAC)

 

This examines the Auditor General’s report and enforces accountability of the officials of the

executive after detailed interviews.

 

Inspectorate of Government Act 2002 (IGG)

 

Article 223 establishes the functions of the Inspectorate of government, while Article 225 (1) spells out the function.

 

S. 10 of the IGG Act 2002 gives the Inspectorate independence in performance.

 

S. 14 (5) gives special powers to investigate, cause a legal action where public office is misused.

 

Leadership Code Act 2002

 

S. 8 provides for penalties. There is no doubt that the imposition of a code of conduct on leaders and requirement of them to declare their wealth is a necessary requirement in the fight against abuse of office.

 

Ministry of Finance, Planning and Economic Development (MFPED):

The ministry is mandated to formulate policies that enhance stability and development; mobilize

local and external financial resources for public expenditure; regulate financial management and ensure efficiency in public expenditure; oversee national planning and strategic development initiatives for economic growth.

 

The Ministry plays a critical role in fulfilling the accountability sector’s mandate, covering economic management (macroeconomic policy, financial services, development policy and investment promotion, research and monitoring); mobilisation of resources (tax policy, debt management,  budget  preparation,  execution  and  monitoring  and  project  management);  and


accounting for the of resources (accounting policy/management, procurement policy, and internal audit).

 

 

Uganda Revenue Authority (URA):

URA is mandated by the Uganda Revenue Authority Act No. 6 of 1991 to assess, collect and

account  for all  Central  Government  tax  revenue (including non-tax  revenue) and  to  advise Government on revenue implications, tax administration and aspects of policy changes relating to all taxes as spelt out in the URA Act.

Uganda Revenue Authority plays a critical role in fulfilling the accountability sector’s mandate, mainly covering the mobilisation and management of tax and nontax revenues and specifically, addressing the accountability sector objective of increasing the tax to GDP ratio.

 

Office of the Auditor General (OAG):

Article 163 (3) of the Constitution of the Republic of Uganda establishes the Office of the Auditor

General and its mandate as detailed in Section 13(1) and 18 of the National Audit Act 2008 is to audit and report to Parliament on the public accounts of all public offices including the courts, the central and local government administrations, universities and public institutions of like nature, and any public corporations or other bodies established by an Act of Parliament.

 

The Office of the Auditor General plays a critical role in fulfilling the accountability sectors mandate, mainly covering accounting for the utilisation of public resources through financial audits, value for money audits and specialized audits.

 

Public Procurement and Disposal of Public Assets Authority (PPDA):

The PPDA derives its mandate from the PPDA Act, 2003. The PPDA mandate is to ensure the

application of fair, competitive, transparent, non-discriminatory and value for money public procurement and disposal standards and practices; harmonization of procurement and disposal policies, systems and practices of the Central Government, Local Governments and Statutory bodies; setting standards for the public procurement and disposal systems in Uganda; monitoring compliance of Procuring and Disposing Entities; and building procurement and disposal capacity in Uganda.

PPDA plays a critical role in fulfilling the accountability sectors mandate, mainly addressing the

accountability sector objective of enhancing public contract management and performance.

 

Inspectorate of Government (IG):

The Inspectorate is the lead anti-corruption agency in Uganda, mandated in three broad categories

under Article 225 of the Constitution as the Ombudsman (Mostly proactive); Anti-corruption (Reactive and coercive); and Leadership Code (Ethics Body; proactive and coercive). The Inspectorate of Government plays a critical role in fulfilling the accountability sectors mandate, mainly addressing the accountability sector objective of enhancing the prevention, detection, and elimination of corruption through the following functions of the IG stipulated under

 

Article 225 of the Constitution:

a. Promote and foster strict adherence to the rule of law and principles of natural justice in administration;

b. Eliminate and foster the elimination of corruption, abuse of authority and of public office;


c. Promote fair, efficient and good governance in public offices;

d. Supervise the enforcement of the Leadership Code of Conduct;

e. Investigate any act, omission, advice, decision or recommendation by a public officer or any other authority to which this article applies, taken, made, given, or done in exercise of administrative functions;

f. Stimulate public awareness about the values of constitutionalism in general, IG activities in particular, through media or other means

 

Uganda Financial Intelligence Authority (FIA):

The mandate of FIA is given by the Anti-Money Laundering Act, 2013, which provides the objectives of the authority as to:

•• enhance the identification of the proceeds of crime and the combating of money laundering;

•• ensure compliance with the Anti-Money Laundering Act, 2013;

•• enhance public awareness and understanding of matters related to money laundering;

•• make information collected by Uganda Financial Intelligence Authority available to competent authorities and to facilitate the administration and enforcement of the laws of Uganda; and

•• exchange information with similar bodies whose countries have treaties, agreements

or arrangements with the Government of Uganda regarding money laundering and similar offences;

 

In fulfilling its mandate, FIA plays a critical role in contributing to the achievement of the accountability sector’s mandate, mainly addressing the sectors outcome of sustainable macroeconomic stability.

 

In Conclusion, there are many players in control of public finance, which include the Legislature, Executive, Ministry of Finance Planning and Economic Development, Auditor General’s Office and Central Bank

Comments