BILLS

SUPPLEMENT No. 14 28th Septem.ber, 201S.

BILLS SUPPLEMENT
to Ihe Uganda GaUlte No, 56, Volume CVIIl, dated 28rh September, 20]5,
Printed by UPPC, Entebbe by Order of the Government.

Public Finance Management

BiUNo.25 (Amendment) Bill 2015

THE PUBLIC FINANCE MAc"~AGEMENT (AMENDMENT)

BILL,2015

l'vlEMORANDUM

The object of the bill is to­

(a) provide for the preparation of Budget Framework Papers by
sectors;
(b) to repeal the provision on the requirement to represent a
certificate certifying that the policy statements of the votes
are gender and equity responsive;

(c) to provide for virement by a vote of not more than ten

percent of the budget of the vote;

(d) to provide for further financing of supplementary estimates;

and
(e) to provide for guarantees and advances by the Bank of
Uganda,

MATIA KASAlJA,
Ministry of Finance, Planning and Economic Development,
BILLS

SUPPLEMENT No. 14 28th September, 2015.

BILLS SUPPLEMENT
10 the Uganda Gazette No. 56, Volume eVIl!, daled 28th September, 2015.
Prin(ed by UPPC, Entebbe by Order of the Government.

Public Firumce Management

Bill No. 25 (Amendment) Bill 2015

THE PUBLIC FINANCE MANAGEMENT (AMENDMENT)

BILL,2015

MEMORANDUM

The object of the bill is to­

(a) provide for the preparation of Budget Framework Papers by

sectors;
(b) to repeal the provision on the requirement to represent a
certificate certifying that the policy statements of the votes
are gender and equity responsive;

(c) to provide for virement by a vote of not more than ten

percent of the budget of the vote;

(d) to provide for further financing of supplementary estimates;

and

(e) to provide for guarantees and advances by the Bank of

Uganda.

MATIA KASAIJA,
Ministry of Finance, Planning and Economic Development.
 Public Finance Mwwgement
Hill No. 25 (Amer.dment) Bill 2015

THE PUBLIC FINANCE MANAGEMENT (AMENDMENT)

BILL,2015

ARRANGEMENT OF CLAUSES

'Iouse

1. Amendment of section 9 of the prlncipal Act.

2. Amendment of section 13 of the principal Act.
3. Amendment of section 17 of the principal Act.
4. Amendment of section 20 of the principal Act.
5. Amendment of section 22 of the principal Act.
Ii. Amendment of section 25 of the principal.Act.
7. Amendment of section 36 of the princi.pal Act.
K. Amendment of section 82 of the principal Act.

· .

 -----.c---------------------------------~

Public Finance Management

111 11 N'I, 5 (Amendment) Bill 2015

A Bill for an Act

ENTITLED

11110: I'UULIC FINANCE MANAGEMENT (AMENDMENT)

ACT,2015,

\ I' 1\ "t to amend the Public Finance Management Act, 2015; to

!'I III·IM for the preparation of Budget Framework Papers by

n ' "1'11; to I-epeal the provision on the requirement to represent a

, , Illnnltc certifying that the policy statements of the votes are

"1111,,1' and equity responsive; to provide for virement by a vote

"I 1111' more than ten percent of the budget of the vote; to provide
'".. 111l·ther financing of supplementary estimates; and to provide
'"I' I(II"rantees and advances by the Bank of Uganda.
li t Ir I:.NA :TED by Parliament as follows:

Amendment of section 9 of the principal Act,

, 1"Ii\on 9 of the PubliC Finance Management Act, in this Act referred
I" wI Ih" principal Act, is amended­

(;0) by substituting for "Accounting Officer" in subsections (I)

and (2) with "sector"; and

(b) hy substituting fo r "vote" in subsection (I) with "sector".

!. Amendment of section 13 of the principal Act.

.';,· ~ l i l ) 11
l:l of the principal Act, is amended ­
3
 Public Finance Manag ement Public Finance Management
Bill No. 25 (Amendment) Bill 201S Bill,No. 25 (Amendment) Bill 2015

(a) by substituting for subsection (13) the following­ 5. Amendment of section 22 of the principal Act.
Section 22 of the principal Act is amended­
"(13) The Minister or other person responsible for a
vote, as the case may be, shall base on the priorities (a) by substituting "Minister" in subsection (I) with "Secretary
identified in the Budget Framework PapeI of the sector of to the Treasury";
the vote, cause to be prepared for the vote, a policy
statement for the vote, for the proceeding financial year and (b) by substituting for subsection (2) (a) the following­
shall submit the policy statement to Parliament by the 15th
of March, "; and "(a) be more than ten percent of the budget of the vote;".
(b) by repealing subsection (15) (g),
6. Amendment of section 25 of the principal Act.
3. Amendment of section 17 of the principal Act. Section 25 of the principal Act is amended­
Section 17 of the principal Act is amended­
(a) by substituting "through a Supplementary Appropriation
(a) by substituting for subsection (2) the foll owing­ Bill" appearing at the end of the subsection with, "within
"(2) .A vote that. does not expend money that was
appropriated to the vote for the financial year shall by the .
\
.../ four months after the money is spent."

(b) by repealing subsection (2); and

31st July of the following financial year, repay the money
to the Consolidated Fund, except where the Secretary to the
Treasury authorized the vote to retain the money."; (c) by inserting immediately after subsection (4) the
following­
(b) by substituting for subsection (3) the following~

"(3) The authority given by the Secretary to the "(4a) Where the funds in the Contingencies Fund are
Treasury under subsection (2) shall be valid up to 31st of, not sufficient to finance the supplementary budget, the
October of the financial year." supplementary budget shall be finanoced by a reallocation of
the funds of the annual budget."
4. Amendment of section 20 of the principal Act.

Section 20 of the principal Act is substituted with the following­ 7. Amendment of section 36 of the principal Act;
Section 36 of the principal Act is amended by inserting imrr\ediately
"(1) The functions of a vote may be transferred to another after subsection (5) the following­
vote or a vote may be assigned additional functions.
"(Sa) In adcJition to subsection (5), a loan raised by the
(2) Where the functions 'of a vote are transferred 'to another
vote or where a vote is assigned additional functions, the Government as u tCltlp()rnry advance by the Bank of Uganda,
functions of the vote shall be financed in accordance with which does not exlend beyond a financial year shall not require
section 25." to be approved hy ?nrliHl11cnt."
4 5
 Public Finance Manag ement Public Finance Management
Bill No. 25 (Amendment) Bill 201S Bill,No. 25 (Amendment) Bill 2015

(a) by substituting for subsection (13) the following­ 5. Amendment of section 22 of the principal Act.
Section 22 of the principal Act is amended­
"(13) The Minister or other person responsible for a
vote, as the case may be, shall base on the priorities (a) by substituting "Minister" in subsection (I) with "Secretary
identified in the Budget Framework PapeI of the sector of to the Treasury";
the vote, cause to be prepared for the vote, a policy
statement for the vote, for the proceeding financial year and (b) by substituting for subsection (2) (a) the following­
shall submit the policy statement to Parliament by the 15th
of March, "; and "(a) be more than ten percent of the budget of the vote;".
(b) by repealing subsection (15) (g),
6. Amendment of section 25 of the principal Act.
3. Amendment of section 17 of the principal Act. Section 25 of the principal Act is amended­
Section 17 of the principal Act is amended­
(a) by substituting "through a Supplementary Appropriation
(a) by substituting for subsection (2) the foll owing­ Bill" appearing at the end of the subsection with, "within
"(2) .A vote that. does not expend money that was
appropriated to the vote for the financial year shall by the .
\
.../ four months after the money is spent."

(b) by repealing subsection (2); and

31st July of the following financial year, repay the money
to the Consolidated Fund, except where the Secretary to the
Treasury authorized the vote to retain the money."; (c) by inserting immediately after subsection (4) the
following­
(b) by substituting for subsection (3) the following~

"(3) The authority given by the Secretary to the "(4a) Where the funds in the Contingencies Fund are
Treasury under subsection (2) shall be valid up to 31st of, not sufficient to finance the supplementary budget, the
October of the financial year." supplementary budget shall be finanoced by a reallocation of
the funds of the annual budget."
4. Amendment of section 20 of the principal Act.

Section 20 of the principal Act is substituted with the following­ 7. Amendment of section 36 of the principal Act;
Section 36 of the principal Act is amended by inserting imrr\ediately
"(1) The functions of a vote may be transferred to another after subsection (5) the following­
vote or a vote may be assigned additional functions.
"(Sa) In adcJition to subsection (5), a loan raised by the
(2) Where the functions 'of a vote are transferred 'to another
vote or where a vote is assigned additional functions, the Government as u tCltlp()rnry advance by the Bank of Uganda,
functions of the vote shall be financed in accordance with which does not exlend beyond a financial year shall not require
section 25." to be approved hy ?nrliHl11cnt."
4 5
 Public Finance Management
Bill No. 25 (Amendment) Bill ·2015
8. Amendment of section 82 of the principal Act.
Section 82 of the principal Act IS amended by substituting for
subsection (1) (b) the following­

"(bl in section 33-'­

(i) by substituting for subsection (1) the following­

"(1) The bank may with the approval of

Parliament, make temporary advances to the
Government and local governments respect of
temporary deficiencies of recurrent revenue."

(iil by inserting immediately after subsection (1) the

following-

U(la) Notwithstanding subsection (1), the bank

may make a temporary advance to the Government,
without the approval of Parliament, where the advance
does not extend beyond a financial year."

(iii) by inserting immediately after subsection (4) the

following­

"(5) The bank shall not guarantee a payment to

any person on behalf of Government or make any
advance to any person on behalf Government
withoutthe prior approval of Parliament."