UGANDA CHRISTIAN UNIVERSITY

FACULTY OF LAW

ADMINISTRATIVE AUTHORITIES

LECTURER: BAGUMA EDGAR

TUTOR: BWAMBALE WILBERFOCE

NAME: KATUSHABE BRENDA

REG. No: KS19B11/068

QUESTION;

I will not tolerate any mismanagement of public resources and ghost

workers in all government sectors must be wiped out with immediate
effect per H.E.Y.K MUSEVENI. The parliament of Uganda has enacted
several legislations in relation to the control of public finance. With
the aid of relevant authorities, examine the existing legal and
institutional framework on ensuring control of public finance and the
extent to which they have been effective
Public finance is the study of the role of the government in the economy. It is the
branch of economics that assesses the government revenue and government
expenditure of the public authorities and the adjustment of one or the other to achieve
desirable effects and avoid undesirable. In managing public funds, different laws have been
enacted to make sure that there is effective use of the fund and that they are distributed accordingly.
Some of these laws are; The constitution of the republic of Uganda 1995, The public finance and
Accountability Act, The treasury instructions and regulations, The local government financial and
accounting regulation, 1998.The local government Act 2007, The National audit Act 2008. The
Budget Act 2001 and the Appropriation Act. These laws are supplemented by occasional directives
from the ministry of finance, planning and development. A country’s finance can be received through
different ways the main one being taxation and, In this case, a “tax” is a compulsory financial charge
or some other type of levy imposed upon a taxpayer by a governmental organization in order to fund
various public expenditures. And a failure to pay, along with evasion of or resistance to taxation, is
punishable by law. Borrowing both internal and external through the IMF is also another mean, rates
fees, among others are some of the sources of government revenue. In this case therefore the
constitution establishes a consolidated fund, under Article 153 of the constitution and also states
exactly how money can be withdrawn from the consolidated fund. It also defines the financial year
(July – June).

The consolidated fund is created by Article 153 of the constitution of the republic of Uganda which
stipulates in (1) that there shall be a consolidated fund into which shall be paid all revenues or other
monies raised or received for the purpose of, or on behalf of, or in trust for the Government. On the
other hand, a consolidated fund is a fund which consists of taxes and any other revenue payable to
the state