Budget Execution Guidelines FY2021 - 22 FINAL

THE REPUBLIC OF UGANDA
MINISTRY OF HEALTH
BUDGET EXECUTION GUIDELINES

FOR FY 2021/22
Prepared By:
BUDGET, FINANCE AND REPORTING DIVISION
PLANNING, FINANCING AND POLICY DEPARTMENT
JULY 2021
Ministry of Health
Budget Execution Guidelines FY 2021/22
TABLE OF CONTENTS
ACRONYMS........................................................................................................................................ iii
FOREWORD .........................................................................................................................................iv
1. INTRODUCTION ...........................................................................................................................1
2. BUDGET SUMMARY ...................................................................................................................2
3. SUMMARY OF SUBVENTIONS .................................................................................................4
4. POLICY AND ADMINISTRATIVE GUIDELINES ..................................................................... 6
5. WARRANTING AND INVOICING OF FUNDS ........................................................................ 13
6. DETAILED BUDGET ALLOCATIONS .....................................................................................14
6.1 RECURRENT BUDGET .................................................................................................................14
Sub- Programme 20: Standards, Accreditation and Patient Protection....................................................... 14
Sub- Programme 04: Research Institutions ................................................................................................. 15
Sub- Programme 05: JCRC ......................................................................................................................... 15
Sub- Programme 18: Pharmaceuticals & Natural Medicine ....................................................................... 15
Sub- Programme 06: Community Health.................................................................................................... 16
Sub- Programme 08: Communicable Diseases Prevention & Control ....................................................... 16
Sub- Programme 13: Health Education, Promotion & Communication ..................................................... 18
Sub- Programme 14: Reproductive and Child Health................................................................................. 19
Sub- Programme 21: Environmental Health ............................................................................................... 20
Sub- Programme 22: Non-Communicable Diseases ................................................................................... 21
Sub- Programme 23: National Health Laboratory & Diagnostic Services ................................................. 21
Sub- Programme 24: Integrated Epidemiology, Surveillance & Public Health Emergencies .................... 22
Sub- Programme 09: Shared National Services .......................................................................................... 23
Sub- Programme 11: Nursing & Midwifery Services ................................................................................. 24
Sub- Programme 15: Clinical Services ....................................................................................................... 25
Sub- Programme 16: Emergency Medical Services.................................................................................... 26
Sub- Programme 17: Health Infrastructure ................................................................................................. 26
Sub- Programme 01: Headquarters ............................................................................................................. 27
Sub- Programme 02: Health Sector Strategy and Policy (Planning, Financing and Policy)....................... 29
Sub- Programme 10: Internal Audit Department ........................................................................................ 30
Sub- Programme 12: Human Resource Management Department ............................................................. 31
Sub- Programme 19: Health Sector Partners & Multi-Sectoral Coordination ............................................ 32
6.2 DEVELOPMENT BUDGET ...........................................................................................................34
Sub- Programme 1243: Rehabilitation and Construction of General Hospitals ......................................... 34
Sub- Programme 1344: Renovation and Equipping of Kayunga and Yumbe General Hospitals ............... 35
Sub-Programme 1440: Uganda Reproductive Maternal & Child Health Services Improvement Project .. 36
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Ministry of Health
Sub- Programme 1519: Strengthening Capacity of Regional Referral Hospitals ....................................... 37

Sub- Programme 1539: Italian Support/Karamoja Infrastructure Development Project Phase II .............. 37
Sub- Programme 1566: Retooling of Ministry of Health............................................................................ 38
Sub- Programme 0220: Global Fund for AIDS, TB, and Malaria .............................................................. 39
Sub- Programme 1436: GAVI Vaccines and Health Sector Development Plan Support ........................... 41
7. KEY PERFORMANCE INDICATORS .......................................................................................43
7.1 PROGRAMME OUTCOME INDICATORS ................................................................................43
7.2 SUB-PROGRAMME OUTPUT INDICATORS ............................................................................44
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Ministry of Health
ACRONYMS
C/HRM Commissioner, Human Resources Management
CHSP/MSC Commissioner, Health Sector Partners and Multi Sectoral Collaboration
C/PFP Commissioner, Planning, Financing and Policy
FY Financial Year
GoU Government of Uganda
ICT Information and Communications Technology
IFMS Integrated Financial Management System
IT Information Technology
JCRC Joint Clinical Research Centre
LG Local Government
MDA Ministries, Departments and Agencies
MoFPED Ministry of Finance, Planning and Economic Development
MoH Ministry of Health
PDU Procurement and Disposal Unit
PFM Public Finance Management
PS Permanent Secretary
PIAP Programme Implementation Action Plan
RRHs Regional Referral Hospitals
US/F&A Under Secretary Finance and Administration
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Ministry of Health
FOREWORD
These Budget Execution Guidelines have been developed to ensure that the process of implementation
of the Annual Budget of the Ministry of Health (MoH) for the financial year (FY) 2021/22 is smooth,
well-coordinated, and is conducted in accordance with the requirements of the Public Finance
Management Act, 2015 and the budget execution circular issued by MoFPED.
These guidelines will facilitate timely implementation of Government programmes as guided by the
Budget Strategy and H.E The President in line with the NDPIII and the MoH strategic Plan. It is also
an opportunity to strengthen the Ministry’s internal management and governance practices.
The guidelines consist of:
1. Key policy and administrative issues as communicated by the Ministry of Finance, Planning and
Economic Development (MoFPED)
2. The procedures for warranting and invoicing of funds.
3. Reporting guidelines and timelines.
4. Detailed budget allocations for each department and project with MoH.
Vote 014 Summary for FY 2021/22
USHS
A RECURRENT
Wage 14,749,906,786
Non-Wage 99,182,298,553
Total Recurrent 113,932,205,339
B DEVELOPMENT
Government of Uganda 89,127,824,860
External Financing 1,309,191,808,300
Total Development 1,398,319,633,160
C TOTAL ANNUAL BUDGET 1,512,251,838,499
This annual budget allocation excludes any supplementary funding that may be provided, in due
course during budget execution, and earmarked for Covid 19 and other emergencies.
The guideline will enhance the budget execution discipline and transparency at programme and sub
programme levels. The Finance Committee, therefore, shall meet regularly to review the budget
performance of the Sub programmes (departments and projects), execution of activities for prior
periods, and forecast performance for the next reporting period in line with approved work plans,
procurement plans, recruitment plans and other relevant documentation.
The booklet contains the policy and administrative guidelines issued by the MoFPED in the budget
execution circular, the concerned officers must take a keen interest during execution (Please refer to
Section 3). I hope that these guidelines will enable the Ministry to ensure timely execution of the
procurements, payment of service providers and submission of performance reports consequently
improved absorption of funds, enhanced transparency and accountability of public resources, and
improved service delivery.
Lastly, departments and projects are advised to use the details in this guide while initiating their
procurements on Form 5. The Head of Procurement and Disposal Unit (PDU) is expected to guide all
user departments as any incomplete Form 5 shall not be approved.
Dr. Diana Atwine

PERMANENT SECRETARY
Ministry of Health
1. INTRODUCTION
The Ministry of Health is mandated to initiate policy formulation, coordinate overall health sector
activities, and bring together stakeholders at the national, sub-national and community level for delivery
of quality health services.
The Budget for FY 2021/22 was approved by Parliament on 7th May 2021in line with Article 155 of the
Constitution of the Republic of Uganda and, Section 14 (1) of the Public Finance Management Act
(PFMA), 2015 as Amended and accordingly the Ministry was allocated about Uganda shillings 1,512
Billion.
The Budget Execution Circular for FY 2021/2022 was issued by MoFPED on June 30, 2021, to guide the
implementation of Government programmes and projects in line with the budget strategy and priorities.
The Budget for FY 2021/22 took effect on 1st July 2021, in accordance with Section 13(5) of the Public
Finance Management (PFM) Act, 2015 as amended and Regulation No. 38 (21) of the Public Finance
Management Regulations 2016.
fulfill her
To fulfill her mandate,
mandate,thetheMinistry
MinistryofofHealth
Healththrough
throughthe
thePlanning,
Planning,Financing
Financingand
andPolicy
Policy Department
Department has
has developed
developed tailor-made
tailor-made Budget
Budget Execution
Execution Guidelines
Guidelines for2021/22
for FY FY 2021/22 to serve
to serve the following
the following purposes:
purposes:
1) Enforce adherence to budget strategy and policy and administrative requirements as issued by
MoFPED through the annual Budget Execution Circular for FY 2021/22,
2) To1) aidEnforce adherence
the smooth, to and
timely, budget strategy and
coordinated policy
process of and administrative
executing the MoHrequirements
budget fromasstart to
issued by MoFPED through the annual Budget Execution Circular
end. This will result in increased absorption of the approved budget and minimizefor FY 2021/22.
cost overruns.
3) To strengthen and institutionalize the MoH’s internal budget execution processes and best
2) To aid the smooth, timely, and coordinated process of executing the MoH budget from
practices.
start to end. This will result in increased absorption of the approved budget and minimize
4) To ensure adherence to the PFM Act (2015) as amended, the National Development Plan III, and
cost overruns.
Human Capital Development Programme Implementation Action Plan.
5) To3) ensure that execution
To strengthen of the approvedthe
and institutionalize Budget
MoH’s will be based
internal on MOH
budget annual
execution cash flow
processes andplans,
best
approved work
practices. plans, procurement plans and recruitment plans.
6) To ensure timely generation of statutory and management reports which will enhance decision
making.
4) To ensure adherence to the PFM Act (2015) as amended, the National Development Plan
7) To provide details
III, and Human of budget
Capitalallocations
Developmentper Programme
line item forImplementation
each departmentAction
and project
Plan. for ease of
access and usage during budget implementation and other vital information for timely decision
making.
5) To ensure that execution of the approved Budget will be based on MOH annual cash flow
plans, approved work plans, procurement plans and recruitment plans.
6) To ensure timely generation of statutory and management reports which will enhance
decision making.
7) To provide details of budget allocations per line item for each department and project for
ease of access and usage during budget implementation and other vital information for
timely decision making.
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Ministry of Health
2. BUDGET SUMMARY
Table 1: Budget Summary by Category

Ref Budget Type GoU DONOR TOTAL
FUNDING FUNDING
UGX UGX UGX
A RECURRENT BUDGET
A1 WAGE
1 General staff salaries 14,151,651,257 0 14,151,651,257
2 Contract staff 598,255,529 0 598,255,529
Subtotal Wage 14,749,906,786 0 14,749,906,786
A2 NON-WAGE
3 Pensions 8,719,105,924 0 8,719,105,924
4 Gratuity 2,209,938,640 0 2,209,938,640
5 Arrears 0 0 0
6 Subventions 68,350,338,000 0 68,350,338,000
7 PAF 14,201,442,329 0 14,201,442,329
8 Non PAF 5,701,473,660 0 5,701,473,660
Subtotal Non-Wage 99,182,298,553 0 99,182,298,553
Total Recurrent 113,932,205,339 0 113,932,205,339
B DEVELOPMENT BUDGET
B1 GoU DEVELOPMENT
9 Contract Staff 2,590,360,000 12,402,332,768 14,992,692,768
10 PAF 77,324,392,577 0 77,324,392,577
6 Subventions 9,213,072,283 87,130,191,449 96,343,263,732
5 Arrears 0 0 0
Sub Total GoU Development 89,127,824,860 99,532,524,217 188,660,349,077
B2 EXTERNAL FINANCING 0 1,209,659,284,083 1,209,659,284,083
Total Development 89,127,824,860 1,309,191,808,300 1,586,979,982,237
C TOTAL ANNUAL BUDGET 203,060,030,199 1,309,191,808,300 1,512,251,838,499
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Ministry of Health
Notes to the Table 1

# Item Description
1. General Staff Covers salaries paid to all staff whose remuneration qualifies to be part
Salaries of the wage bill.
2. Contract Staff Includes salaries and wages of personnel on contract (not permanent and
Salaries pensionable) and those classified as casual or temporary.
3. Pension Caters for pension payments for former members of the General Civil
Service who are on the approved pension list.
4. Gratuity Caters for gratuity payments for former members of the General Civil
Service who are on the approved gratuity list.
5. Arrears Caters for verified unmet commitments accumulated in the FY 2019/20.
6. Subventions Caters for operations of the technical departments in the Vote including
Research Institutions, Joint Clinical Research Centre (JCRC),
Community Health, Clinical Services, Nursing, etc.
7. PAF Recurrent Caters for operations of the technical departments in the Vote including
Research Institutions, JCRC, Community Health, Clinical Services,
Nursing, etc.
8. Non-PAF Caters for operations of supporting functions in the Vote including

Recurrent Headquarter, Planning, Internal Audit and Human Resource.
9. Contract Staff Includes salaries paid to all project staff.

Salary
10. PAF Caters for operations of development projects including supervision,

Development monitoring and capital investments.
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Ministry of Health
3. SUMMARY OF SUBVENTIONS
This section summarizes all the transfers to other government units, institutions, and international bodies
for support to service delivery and fulfillment of global agreements. These funds are voted to MoH but
must be transferred, on a quarterly basis to the respective beneficiaries, who in turn provide
accountability before more funds can be released.
Programme Sub Program Description GoU Donor Non-Wage
Name Name Development Recurrent
Pharmaceut 0220: Global Contributions to 1,000,000,00
ical and Fund for International 0
other AIDS, TB, Organisations (Current) –
Supplies and Malaria Global Fund
Transfers to other govt. 5,640,990,000
Units (Current)
GAVI Contributions to 760,000,000
Vaccines International
and Health Organisations (Current)
Sector
Developmen
t Plan
Support
Health 04: Research Transfers to other govt. 548,000,000
Research Institutions Units (Current) –
UNHRO/NCRI
05: JCRC Transfers to other govt. 240,000,000
Units (Current) - JCRC
Clinical 09: Shared Transfers to other govt. 500,000,000
Health National Units (Current) - CHEWS
Services Services Other Current grants 13,573,430,00
(Interns (Current) - JMS 0
allowances, Contributions to 10,498,908,00
transfers to Autonomous Institutions - 0
international Red Cross
organization Transfers to other govt. 8,620,000,000
s and Units (Current)
transfers to Senior Consultants
districts) Salaries (3bn),
Kayunga (5.6bn)
Units (Current) - Interns 0
Contributions to 1,500,000,000
International
Organisations (Current) -
Global Fund
Contribution
Units (Current) - 0
Pediatric Surgery
Hospital
Units (Current) - Senior
Health Officers
Allowances
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Ministry of Health
Programme Sub Program Description GoU Donor Non-Wage

Name Name Development Recurrent
17: Health Transfers to other govt. 1,500,000,000
Infrastructur Units (Current) – Oxygen
e plants
maintenance(1.4bn) and
Masaka Regional
workshop (0.1bn)
Health 1344: Transfers to other govt. 1,000,000,00
infrastructur Renovation Units (Capital) - Kayunga 0
e and and RRH
equipment Equipping of
Kayunga
and Yumbe
General
Hospitals
1440: Transfers to other govt. 81,489,201,44
Uganda Units (Current) - RBF 9
Reproductiv
e Maternal
and Child
Health
Services
Improvemen
t Project
1566: Transfers to other govt. 6,453,072,28
Retooling of Units (Capital) – 3
Ministry of Kachumbaba HCIV in
Health Bukedea; Butebo HCIV
in Butebo; Bukuya
HCIV in Kasanda;
Kityerera HCIV in
Mayuge and Nsokota
HCIII in Kayunga.
Policy, 01: Transfers to other govt. 300,000,000
Planning Headquarter Units (Capital) – Health
and Support s Regulatory Councils
Services 19: Health Contributions to 460,000,000
Sector International
Partners & Organisations (Current) –
Multi- WHO (145m), EAC
Sectoral (250m), APHEF (65m)
Coordination
Total Subventions 9,213,072,283 87,130,191,449 68,350,338,000
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Ministry of Health
4. POLICY AND ADMINISTRATIVE GUIDELINES
The MoFPED issued the Budget Execution Circular for FY 2021/22 on 30th June 2020. The circular
outlines the operational and administrative guidelines for implementation of the budget for FY 2021/22.
Below is an extract of the key policy and administrative issues relevant to the MoH - as a vote:
# Policy and Administrative Guidelines Responsible
Officer(s)
POLICY AND ADMINISTRATIVE REQUIREMENTS
1. Alignment of the NDPIII goals C/PFP
Accounting Officers, supported by Desk Officers, are required to undertake a
thorough review of the Votes to assess the alignment of the NDPIII goals in the
Budgets, Subprograms, Subprograms, Directorates, Departments, and Outputs
with the outputs of the PIAPs.
2 Management of Government Assets and Inventories PAS

a) Regular and proper maintenance of public assets to ensure maximum
performance and efficiency for optimal economic benefits and service value
derived in the delivery of public services.
b) Maintenance of complete, accurate and up-to-date asset registers in line

with Section 34 PFM Act, 2015 (Amended), through the specified asset
management systems (IFMS Fixed Asset Module and Navision Accounting
System).
c) Ensure that all assets are correctly valued to ascertain their value and the
cost of delivering related public services.
d) Monitoring and evaluation of the performance of assets against the set

outputs and targets to ensure optimal performance of those assets.
e) Asset Management Action Plans (AMAP) should be developed by every

vote and implemented to ensure that any gaps identified in the efficient and
effective management of assets are addressed.
f) Accounting Officers should ensure that all Board of Survey and Audit
Recommendations relating to asset management are implemented in a
satisfactory manner.
3 Budget Execution Issues

Recurring Issues Impacting on Budget Execution per Auditor General’s Report for
FY2019/2020
a) Poor Project Implementation: Some Accounting Officers commence Project Coordinators
implementation of projects with incomplete project feasibility studies,
incompatible project designs, unrealistic targets, without constituting project
management teams where necessary and with contractors' delayed access to
project sites. These cause delays in project execution and some cases,
unjustified extensions, and increased implementation project costs.
Therefore, ensure that before the commencement of any project, the
above issues have been addressed.
b) Under Absorption of Loans: Parliament approves several loans, and these

are timely disbursed to the respective implementing MDAs. However, a Project Coordinators
review of Loan performance indicates that a lot of these funds remain
unutilized in time, leading Government to pay interest and commissions on
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Officer(s)
unutilized funds. Accordingly, MoFPED is undertaking a review of all
projects to ascertain the causes of the above with a view of terminating
non-performing projects to minimize interest costs and commitment
charges incurred by the Government on these non-performing projects.
c) Poor Fleet Management: As recommended by the Auditor General, a

comprehensive review of the current public service vehicle standardization
guidelines will be undertaken this FY2021/22. This requires Accounting PAS
Officers to fully comply with the Asset Management framework and
guidelines issued by this Ministry in October 2020.
d) Misappropriation of public funds: The Auditor General, in his

FY2019/2020 Report, observed that some entities spend funds for various
activities without accountabilities, most notably wealth creation funds.
Accounting Officers should put in place effective systems of risk AC/IA
management, internal control, and internal audit with respect to all
resources and transactions of a Vote.
4 No approval of new projects without titled land. C/HI

Effective FY2021/2022 all Government land should be titled before any
development is undertaken. No new projects will be approved without evidence
of titled land.
5 Implementation of Domestic Arrears Strategy US/F&A

Accounting Officers are therefore required to implement this Strategy to
achieve the objectives therein:
a) Mitigate against further accumulation of arrears.
b) Develop the most appropriate plan to clear the validated stock of arrears.
c) Enhance compliance with the existing commitment control systems.
Accordingly, P e r f o r m a n c e Contracts f o r Accounting Officers have b e e n

m o d i f i e d to stipulate the conditions under which an arrear can be
considered. Accounting Officers who remain non-compliant with the
Public Finance Management Act, 2015, and overall management of public
resources, will be subjected to sanctions in line with the law.
6 Payment of taxes by Government Ministries, Agencies and Local AC/A

Governments
A review of outstanding arrears to Government institutions has revealed that
some Accounting Officers do not remit Pay-As-You-Earn (PAYE), National
Social Security Fund (NSSF) deductions for contract staff and with-holding
tax due despite all appropriations being tax inclusive. Accordingly,
Accounting Officers should ensure that relevant taxes are settled at the
time of making payments to the relevant beneficiaries. You should also
inform Uganda Revenue Authority (URA) of any contracts you have
entered and any payments that you make while implementing those
contracts.
7 No tax revenue collection and remittance intact US/F&A

As required under Section29 of the PFMA, 2015, all Non-Tax Revenue
(NTR) and Local Revenue should be collected and remitted to the Uganda
Consolidated Fund. Any Accounting Officer who attempts to collect and
use NTR at source or fails to remit NTR will be sanctioned accordingly.
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Officer(s)
8 Quarterly Expenditure Limits All Heads of
a) Quarterly expenditure limits will continue to be issued on the 10th day of the Department and
first month of the quarter (Q) based on the annual and quarterly work plan Projects
and availability of funds.
b) Accounting Officers must submit all warrants at once in line with the
issued Expenditure Limits.
c) Local government development grants shall be issued 100% by Q3 to
eliminate unspent balances at year-end.
For clarity, quarterly expenditure limits issued for central government

votes comprise wage recurrent, pension, gratuity, salary arrears,
pension and gratuity arrears, development, non-wage recurrent,
external financing, and arrears. For local government votes, quarterly
expenditure limits issued are wage, pension, gratuity, salary arrears,
pension and gratuity arrears, non-wage recurrent, development, external
financing, and local revenue.
9 Virement of Funds US/F&A

a) All virements should be initiated via the PBS by the 30th day of the
second month of the current quarter so that the budget adjustment can
be considered in the Expenditure Limits of the following quarter. This
should be accompanied by signed-off hard copies submitted to the
Honorable M i n i s t e r of Finance who may grant permission, upon
satisfaction of all required conditions for a virement to be approved.
b) Upon approval of a Virement, you will receive a notification both online
and in writing for your necessary action.
c) When seeking a Virement, you are required to ensure that Funds are
spent against the items for which they are released and in line with
the revised approved Work plans.
d) Virements will not be allowed from statutory i t e m s (Wage, Pensions
and Gratuity in particular) to non-statutory items.
e) Virements will only be approved based on outstanding budget balances
where Expenditure Limits have not been issued. Expenditure Limits
already issued and warranted cannot be vired.
f) The 10% threshold for virement and reallocations are embedded within the
PBS.
10 Supplementary Funding US/F&A

The supplementary expenditure shall be approved by MoFPED if it was
unavoidable and unforeseen at the time of budget preparation, provided the
request is:
a) accompanied by a realistic work plan and budget.
b) Approved by the Budget Working group before sending a request to
MoFPED. Signed minutes shall be required.
Section 25 of the PFMA, 2015 (Amended) stipulates that Parliament may approve
a supplementary budget up to 3% of the total Budget if the conditions of
submission of the request were "unavoidable" or “unforeseeable" at the time
of Budget p r e p a r a t i o n and approval.
An Accounting Officer who wishes to submit a request for a
supplementary should initiate it online using the Program Budgeting
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Officer(s)
System. However, the 10% virement provision under the law has been
exhausted.
11 Change of Work plans C/PFP
Please note that effective FY 2021/2022, Accounting Officers who intend
to change their work plans are advised to do so by the 30th day of the second
month of the current quarter before Expenditure Limits of the following
quarter are issued.
12 Procurement a n d Contracting Head/PDU
a) The new Public Procurement and Disposal of Public Assets (PPDA) Act
2021 is effective 1st July 2021. Government shall commence the gradual
rollout of the Electronic Government Procurement system to MDA to
automate and integrate all procurement processes.
b) Accounting Officers are reminded that once the Budget has been
approved, the procurement process should start based on the approved
work plans and budgets to improve on timely delivery of services and
related payments.
c) Accounting Officers should guard against irregular use of direct
procurements, late delivery of goods and services, non-reception and
non-receipting of goods delivered, payments before receiving goods
and services, and failure to involve the Contracts committee. They will
be held personally responsible for losses of public funds.
d) Appointment of a Contract Manager for every contract. The Accounting
Officer should ensure that a Contract Manager is appointed on time for every
contract.
e) Early initiation of procurements by the user departments as stipulated in
the procurement plan.
f) Accounting Officers should not sign contracts with service
providers/contractors before confirming the availability of funds to
have those contracts implemented as this often leads to unnecessary
litigation against Government and in some cases accumulation of arrears.
In FY 2021/2022, Accounting Officers will be required to commit and sign

new contracts with service providers or contractors only and only if
Expenditure Limits for the relevant services and activities have been
issued by this Ministry. Failure to adhere to this guidance will attract
sanctions.
13 Payroll Management C/HRM

a) Accounting Officers are responsible for budgeting, management, and
payment of salaries, wages, pension, and gratuity under your Vote, to
ensure that all Public Servants are paid by the 28 th day of every month
in line with Government Policy.
b) MoH should ensure prior analysis of the wage payroll performance before
any clearance of recruitment is considered and ensure that all recruitments
are effected within the approved budget for FY 2021/22.
c) Ensure that all payroll deductions are concurrently effected at the time
of paying salaries and ensure that you do not approve loans for Public
Officers beyond the 50% threshold in accordance with the guidelines.
d) To avoid distortions in the wage bill and discrepancies in the payroll and
IFMS payments, you are urged to ensure that all casual and temporary
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Officer(s)
staff in your institutions are budgeted for and paid from Item 211103:
Allowances. Contract staff should be paid under Item 211102:
Contract staff salaries.
e) The Accounting Officer should ensure that staff and beneficiaries to be

paid must have a national identification number (NIN), Tax
Identification Number (TIN), IFMS supplier number and integrated
personnel and payroll system (IPPS) number.
f) Heads of the Department are required to authorize payments and invoices

on the IFMS. Accounting Officers should ensure proper alignment
of wage budgets to existing staff structures to eliminate the vice of
paying ghost workers, compel Heads of departments not to pay
persons who are not substantively deployed in their respective
Departments.
14 Pension and Gratuity Processing C/HRM

a) There have been delays in processing pension files due to unmatched
records/information on retirees’ files and IPPS system among other
reasons advanced for the delays. Accounting Officers are advised to
superintend over all officers in the process, to ensure that no file
takes more than one week at a given verification or approval stage
and initiate disciplinary proceedings on the Officer(s) where such
unnecessary delays are identified.
b) Relatedly, cases of delay of pensioners to access the pensions payroll

even when their files are approved and ready for payment have been
reported. Other’s drop off the pensions payroll without clear reasons and
before they are 75 years old, while those required to submit annual Life
certificates are not informed in time to do so. This has caused anguish
and misery to some of our senior citizens. Accounting Officers are
therefore advised to access new pensioners on the payroll once their
files are ready for payment without further delay.
c) Accounting Officers are further requested to maintain a stable pension

payroll and ensure timely processing and payment of Monthly Pension
by the 28th day of the month.
15 Salaries, Pension and Gratuity Arrears C/HRM

a) Accounting Officers are therefore informed that FY2021/2022 is the
cut-off period for verification a n d submission of salaries, pension and
gratuity arrears accrued before FY2020/2021. Any arrears that will not
have been verified and submitted to this Ministry by 31st January 2022,
shall not be accepted by this Ministry. All Accounting Officers are
strongly a d v i s e d t o d i s s e m i n a t e t h i s t i m e l i n e t o all s t a f f
and p e n s i o n e r s /Estate Administrators of the deceased pensioners
within their respective jurisdictions to submit their claims before the
due date.
b) Relatedly, adequate funds have been provided in the Budget for FY

2021/2022 to clear all your verified arrears submitted to this Ministry
before 15t h March 2021. These funds will be released to your respective
Votes in the first quarter of FY 2021/2022 with a detailed schedule of
claimants. You are therefore advised to circulate and display this
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Officer(s)
schedule on your Institution's notice boards and ensure payments
and accountability of these arrears are affected in the same quarter
of disbursement.
16 Public Investment Management C/PFP

a) Slow implementation resulting in low absorption of project funds
remains one of the major c h a l l e n g e s a c r o s s implementing
agencies of Government. This is due to weak contract management, poor
procurement planning, failure to meet disbursement and financing
agreement conditionalities, weak financial planning and execution.
Therefore, Accounting of f i c e r s are advised to establish project
m anagem ent teams equipped with requisite skills in project
planning and management. For externally financed projects, these will
be recommended for re-negotiation and, to suspend them from the PIP.
b) Several Accounting Officers commit to implementing projects across

programs without adequate resources resulting in time and cost overruns
and consequently attracts litigation costs. This partly leads to mischarges
in some instances because of the need to pay contractors. During Budget
execution, such challenges are further exacerbated when the Budget is
suppressed to address other emerging and unavoidable challenges. To
address this, Accounting Officers are advised to sequence projects and
only execute them when adequate resources are in place.
REPORTING REQUIREMENTS
17 Budget Performance Assessments All Heads of
Budget performance assessments are carried out on both half-year and annual Department and
basis and evaluations are based on the intermediate outcomes under program- Projects
based budgeting.
18 Quarterly Budget Performance Reports C/PFP

a) Budget Performance reports shall be generated off the PBS.
b) Effective FY 2021/2022, system reconciliation on the IFMS should be done
2 (two) weeks after the end of the previous quarter.
c) Quarterly budget performance reports (indicating the actual versus planned
outputs; quantity/quality and physical location of reported output against
expenditure) are to be submitted by the 30th day of the first month of the
following quarter.
19 Annual Monitoring Reports C/PFP

Annual Monitoring Reports for government programs and or projects under the
Ministry should be submitted to the Office of the Prime Minister (OPM) with a
copy to the Ministry of Local Government (MoLG), MoFPED, and National
Planning Authority (NPA) for harmonization to ensure proper coordination.
20 Quarterly Monitoring Reports C/PFP

Quarterly monitoring reports to OPM with a copy to MoFPED for the attention
of the Director Budget.
21 Semi-Annual Performance Reports C/PFP

Submission by the Votes of semi-annual performance reports to Finance
Minister by 31st January
11
Ministry of Health

Officer(s)
22 Half-Year Financial Statements AC/A
Submission of half-year financial statements by Accounting Officers to
Accountant General by 15th February
23 Annual Budget Performance Reports AC/A

Submission of the annual budget performance reports by the Votes to MoFPED
by 31st July of the following year
12
Ministry of Health
5. WARRANTING AND INVOICING OF FUNDS
The MoFPED communicates expenditure limits, comprising wage recurrent, pension, gratuity, salary
arrears, pension and gratuity arrears, development, non -wage recurrent, external financing, and
arrears, at the beginning of every quarter. It is against these limits that departments and projects request funds to
execute their approved work plans. MoFPED will issue and upload expenditure limits onto the PBS as interfaced
with IFMS by budget category, appropriation in aid and external funding.
All funds budgeted through the Central Government Votes for transfer to other Agencies or Projects or
subventions should be transferred not later than the 20th day of the first month of the quarter.
The steps in the warranting process at MoH include:
1) The 1)
Planning Department
The Planning will propose
Department “ceiling“ceiling
will propose allocations” to the departments
allocations” and projects
to the departments and based on the
expenditure limitsbased
projects received
on thefrom MoFPED.limits received from MoFPED.
expenditure
2) Consultation with Top Management on the proposed “ceiling allocations”.
3) The 2) Consultation
Finance Committee withwillTop Management
convene on the
within two proposed
working days “ceiling allocations”.
of receiving the expenditure limits to consider
the proposed “ceiling allocations”. All Accounting Officers are required to convene their quarterly
3) The Finance Committee will convene within two working days of receiving the
Finance Committee Meetings in line with the Public Finance Management Regulations, 2016, to
expenditure limits to consider the proposed “ceiling allocations”. All Accounting Officers
discuss are
the required
rationalization
to conveneof their
theirquarterly
quarterlyexpenditure allocations.
Finance Committee Meetings in line with the
4) The Finance Committee will allocate funds to the department/
Public Finance Management Regulations, 2016, to discuss project heads.
the rationalization of their
5) The Department
quarterly andexpenditure
or project head shall submit to the planning department a breakdown, by line item, of how
allocations.
they intend to utilize the quarterly allocation approved by the Finance Committee. This should be done not later
than4) The Finance
24 hours after theCommittee will allocate
Finance Committee funds to the department/ project heads.
meeting.
6) The planning department will consolidate the allocations from the different departments and or projects and
5) The
forward themDepartment and or
to the Accounts projectfor
division head shallonto
loading submit
the to the planning
IFMS. The maximumdepartment
number a breakdown,
of warrants that are
acceptable by MoFPED is five warrants namely wage, non-wage recurrent, pension andthe
by line item, of how they intend to utilize the quarterly allocation approved by Finance
gratuity, GoU and
Committee. This should be done not later than 24 hours after the Finance Committee
Development.
meeting.
7) The accounting warrant will be reviewed and approved by the Accounting Officer and later submission to the
MoFPED
6) The forplanning
release ofdepartment
funds. will consolidate the allocations from the different departments
8) The Accounting Officer and
and or projects mustforward
warrantthem
100%toofthe
all Accounts
funds available at once
division for all categories
for loading namely,The
onto the IFMS. wage, non-
maximum
wage recurrent, number
pension andofgratuity,
warrantsGoUthatand
areDevelopment.
acceptable byPartial
MoFPED is five
warrants warrants
will namely
be rejected by MoFPED.
wage,
9) Accounting non-wage
warrants mustrecurrent, pension
be submitted and gratuity,
to MoFPED GoU
within fiveand Development.
working days after expenditure limits have
been received and approval/rejection by MoFPED shall be within 48 hours.
7) The accounting warrant will be reviewed and approved by the Accounting Officer and
later submission to the MoFPED for release of funds.
8) The Accounting Officer must warrant 100% of all funds available at once for all
categories namely, wage, non-wage recurrent, pension and gratuity, GoU and
Development. Partial warrants will be rejected by MoFPED.
9) Accounting warrants must be submitted to MoFPED within five working days after
expenditure limits have been received and approval/rejection by MoFPED shall be within
48 hours.
13
Ministry of Health
6. DETAILED BUDGET ALLOCATIONS

6.1 RECURRENT BUDGET
Table 2: Ministry of Health (Vote 014) detailed recurrent budget allocations for programs,
subprograms (by output and line item)
RECURRENT EXPENDITURE
Cost MTEF Item Item Description Wage Non-Wage
Centre Code Code (Ugx) (Ugx)
PROGRAMME: HEALTH GOVERNANCE AND REGULATION
Sub- Programme 20: Standards, Accreditation and Patient Protection
Output 1: Sector performance monitored and evaluated
014010000 080101 211101 General Staff Salaries 228,589,000 -
014010000 080101 211103 Allowances (Inc. Casuals, Temporary) -
13,387,393
014010000 080101 221008 Computer supplies and Information -
Technology (IT) 11,125,000
014010000 080101 221009 Welfare and Entertainment -
17,471,000
014010000 080101 221011 Printing, Stationery, Photocopying and -
Binding 16,764,000
014010000 080101 227001 Travel inland -
20,000,000
014010000 080101 227002 Travel abroad -
3,000,000
014010000 080101 228002 Maintenance – Vehicles -
8,700,000
Total Output 01 228,589,000
90,447,393
Output 2: Standards and guidelines disseminated
014020000 080102 213001 Medical expenses (To employees) -
7,059,000
014020000 080102 213002 Incapacity, death benefits and funeral -
expenses 7,059,000
Binding 11,600,000
014020000 080102 227001 Travel inland -
36,159,000
014020000 080102 227004 Fuel, Lubricants and Oils -
38,000,000
7,800,000
Total Output 02 -
107,677,000
Output 3: Support supervision provided to Local Governments and referral hospitals
57,800,000
Binding 5,951,672
014030000 080103 222001 Telecommunications -
7,059,000
014030000 080103 227001 Travel inland -
46,889,392
14
Ministry of Health
78,740,000
19,458,998
Total Output 03 -
215,899,062
Output 4: Standards and guidelines developed
35,682,780
014040000 080104 221005 Hire of Venue (chairs, projector, etc) -
1,500,000
13,000,000
Binding 36,986,220
Total Output 04 -
87,169,000
PROGRAMME: HEALTH RESEARCH
Sub- Programme 04: Research Institutions
Output 52: Support to Uganda National Health Research Organisation (UNHRO)
014520000 080352 263104 Transfers to other govt. Units (Current) -
548,000,000
Total Output 52 -
548,000,000
Sub- Programme 05: JCRC
Sub-Total Output 51: Specialised Medical Research in HIV/AIDS and Clinical Care (JCRC)
240,000,000
Total Output 51 -
240,000,000
PROGRAMME: PHARMACEUTICAL AND OTHER SUPPLIES
Sub- Programme 18: Pharmaceuticals & Natural Medicine
Output 04: Technical Support, Monitoring and Evaluation
10,000,000
expenses 10,000,000
8,000,000
Binding 1,815,000
014040000 080504 227001 Travel inland -
68,470,000
014040000 080504 227002 Travel abroad -
16,200,000
30,028,280
15
Ministry of Health
014040000 080504 228002 Maintenance - Vehicles -
25,000,000
169,513,280
PROGRAMME: PUBLIC HEALTH SERVICES
Sub- Programme 06: Community Health
Output 01: Community Health Services (control of communicable and non-communicable diseases)
27,000,000
expenses 1,208,504
4,145,728
Binding 1,947,208
014010000 080601 221012 Small Office Equipment -
8,000,000
014010000 080601 227001 Travel inland -
74,599,560
45,700,000
6,500,000
169,101,000
Sub- Programme 08: Communicable Diseases Prevention & Control
Output 02: National Endemic and Epidemic Disease Control
014020000 080602 211101 General Staff Salaries 1,389,038,800 -
014020000 080602 211102 Contract Staff Salaries 67,546,200 -
61,469,404
014020000 080602 212101 Social Security Contributions -
16,000,000
90,525,000
Binding 8,000,000
2,000,000
2,000,000
014020000 080602 227001 Travel inland -
275,995,596
120,000,000
20,000,000
16
Ministry of Health
Total Output 02 1,456,585,000
595,990,000
320,000,000
50,000,000
014030000 080603 221001 Advertising and Public Relations -
80,000,000
014030000 080603 221002 Workshops and Seminars -
120,000,000
20,000,000
Binding 65,000,000
014030000 080603 227001 Travel inland -
670,000,000
80,000,000
20,000,000
Total Output 03 -
1,445,000,000
Output 04: Immunisation
20,000,000
014040000 080604 221003 Staff Training -
15,000,000
014040000 080604 221007 Books, Periodicals & Newspapers -
1,000,000
12,000,000
Binding 8,000,000
014040000 080604 227001 Travel inland -
100,000,000
40,000,000
20,000,000
014040000 080604 228003 Maintenance – Machinery, Equipment & -
Furniture 2,000,000
Total Output 04 -
218,000,000
Output 05: Coordination of Clinical and Public Health emergencies including the Nodding Disease
40,000,000
17
Ministry of Health
40,000,000
60,000,000
014050000 080605 221010 Special Meals and Drinks -
300,000,000
014050000 080605 227001 Travel inland -
160,000,000
87,000,000
10,000,000
Total Output 05 -
697,000,000
Output 06: Photo-biological Control of Malaria
68,000,000
20,000,000
20,000,000
Binding 2,000,000
014060000 080606 224001 Medical Supplies -
300,000,000
014060000 080606 227001 Travel inland -
500,000,000
80,000,000
10,000,000
Total Output 06 -
1,000,000,000
Output 07: Indoor Residual Spraying (IRS) services
10,000,000
014070000 080607 227001 Travel inland -
80,000,000
20,004,594
Total Output 07 -
110,004,594
Sub- Programme 13: Health Education, Promotion & Communication
014010000 080601 211101 General Staff Salaries -
196,616,000
30,000,000
25,000,000
18
Ministry of Health
800,000
18,500,000
Binding 2,268,750
014010000 080601 227001 Travel inland -
30,000,000
39,231,250
145,800,000
Sub-Total Output 03: Technical Support, Monitoring and Evaluation
80,000,000
18,500,000
Binding 3,000,000
014030000 080603 225001 Consultancy Services- Short term -
300,000,000
014030000 080603 227001 Travel inland -
105,000,000
60,398,000
15,800,000
Total Output 03 -
582,698,000
Sub- Programme 14: Reproductive and Child Health
40,000,000
expenses 1,500,000
20,150,268
Binding 17,225,000
21,400,000
1,000,000
014010000 080601 227001 Travel inland -
82,979,231
014010000 080601 227002 Travel abroad -
8,000,000
19
Ministry of Health
30,770,972
23,500,000
246,525,471
9,332,382
1,367,617
expenses 1,500,000
10,500,000
Binding 10,000,000
10,600,000
4,000,000
014030000 080603 227001 Travel inland -
57,014,502
014030000 080603 227002 Travel abroad -
5,000,000
16,229,028
9,000,000
Total Output 03 -
134,543,529
Sub- Programme 21: Environmental Health
65,410,702
4,789,960
9,746,048
Binding 5,885,572
24,190,508
014010000 080601 227001 Travel inland -
106,987,524
36,365,760
20
Ministry of Health
expenses 10,000,000
263,376,074
28,411,134
8,749,048
Binding 7,221,560
014030000 080603 227001 Travel inland -
48,706,424
26,362,760
Total Output 03 -
119,450,926
Sub- Programme 22: Non-Communicable Diseases
78,200,000
expenses 10,000,000
014010000 080601 221003 Staff Training -
2,000,000
014010000 080601 221005 Hire of Venue (chairs, projector, etc) -
82,000,000
13,079,500
Binding 8,167,500
2,200,000
014010000 080601 227001 Travel inland -
58,125,000
42,000,000
24,000,000
325,072,000
Sub- Programme 23: National Health Laboratory & Diagnostic Services
Output 02: National Endemic and Epidemic Disease Control
21
Ministry of Health
30,600,000
6,000,000
expenses 4,000,000
014020000 080602 221003 Staff Training -
16,000,000
8,000,000
Binding 1,171,000
400,000
014020000 080602 227001 Travel inland -
414,986,000
105,652,000
1,000,000
587,809,000
Sub- Programme 24: Integrated Epidemiology, Surveillance & Public Health Emergencies
58,000,000
26,000,000
Binding 11,300,000
8,000,000
014020000 080602 227001 Travel inland -
118,000,000
35,206,000
20,000,000
278,506,000
47,000,000
22
Ministry of Health
expenses 10,000,000
17,000,000
Binding 12,000,000
4,000,000
014050000 080605 224001 Medical Supplies -
80,000,000
014050000 080605 227001 Travel inland -
140,000,000
55,000,000
20,000,000
393,000,000
PROGRAMME: CLINICAL HEALTH SERVICES
Sub- Programme 09: Shared National Services
Sub-Total Output 01: Technical support, monitoring and evaluation
014010000 080801 223004 Guard and Security services -
33,327,000
014010000 080801 223005 Electricity -
191,047,000
014010000 080801 223006 Water -
129,562,000
014010000 080801 224004 Cleaning and Sanitation -
58,338,000
Total Output 01 -
412,274,000
Output 05: Coordination of Clinical and Public Health Emergencies including the Nodding Syndrome
84,000,000
86,000,000
014050000 080805 221003 Staff Training -
70,000,000
Binding 372,000,000
014050000 080805 227001 Travel inland -
200,000,000
90,000,000
23,000,000
23
Ministry of Health
Total Output 05 -
1,000,000,000
Output 06: National Health Insurance Scheme
5,000,000
276,000,000
014060000 080806 227001 Travel inland -
50,443,000
Total Output 06 -
331,443,000
Output 51: Support to Local Governments
500,000,000
014510000 080851 263106 Other Current grants (Current) -
13,573,430,000
014510000 080851 264101 Contributions to Autonomous Institutions -
10,498,908,000
Total Output 51 -
24,572,338,000
Output 51: Support to District Hospitals
8,620,000,000
Total Output 51 -
8,620,000,000
Output 53: Medical Intern Services
11,430,000,000
Total Output 53 -
11,430,000,000
Output 54: International Health Organisations
014540000 080854 262101 Contributions to International -
Organisations (Current) 1,500,000,000
15,000,000,000
Total Output 54 -
16,500,000,000
Output 55: Senior House Officers
4,180,000,000
Total Output 55 -
4,180,000,000
Sub- Programme 11: Nursing & Midwifery Services
Output 02: Provision of Standards, Leadership, Guidance and Support to Nursing Services
12,000,000
expenses 4,999,998
24
Ministry of Health
12,000,000
8,800,000
Binding 5,445,000
4,000,000
400,268
12,000,000
014020000 080802 227001 Travel inland -
136,406,734
014020000 080802 227002 Travel abroad -
8,900,000
67,000,000
8,800,000
290,752,000
Sub- Programme 15: Clinical Services
Output 01: Technical support, monitoring and evaluation
85,000,000
3,000,000
24,000,000
7,000,000
Binding 5,445,000
2,000,000
2,500,000
7,000,000
014010000 080801 227001 Travel inland -
95,000,000
014010000 080801 227002 Travel abroad -
9,000,000
25
Ministry of Health
100,425,000
30,000,000
Total Output 01 3,859,667,000
380,370,000
Sub- Programme 16: Emergency Medical Services
Output 04: National Ambulance Services
173,184,000
18,791,504
expenses 5,346,000
62,151,496
1,860,000
18,000,000
Binding 37,060,000
9,100,000
3,200,000
014040000 080804 223005 Electricity -
3,200,000
014040000 080804 223006 Water -
3,200,000
014040000 080804 224005 Uniforms, Beddings and Protective Gear -
5,250,000
014040000 080804 227001 Travel inland -
65,980,000
014040000 080804 227002 Travel abroad -
17,200,000
89,560,000
18,500,000
539,583,000
Sub- Programme 17: Health Infrastructure
Output 01: Technical support, monitoring and evaluation
26
Ministry of Health
12,510,704
13,000,000
20,000,000
Binding 16,000,000
014010000 080801 227001 Travel inland -
118,489,296
100,000,000
300,000,000
Output 03: Maintenance of medical and solar equipment
expenses 2,000,000
40,000,000
014030000 080803 227001 Travel inland -
100,000,000
100,000,000
Furniture 2,722,438,000
Total Output 03 -
2,964,438,000
Output 52: Support to District Hospitals
1,500,000,000
Total Output 52 -
1,500,000,000
PROGRAMME: POLICY, PLANNING AND SUPPORT SERVICES
Sub- Programme 01: Headquarters
Output 02: Ministry Support Services
180,000,000
12,961,153
55,000,000
expenses 20,000,000
27
Ministry of Health
52,941,956
4,000,000
014020000 084902 221003 Staff Training -
10,000,000
22,213,000
148,711,708
Binding 55,000,000
40,000,000
014020000 084902 221016 IFMS Recurrent costs -
65,000,000
014020000 084902 221017 Subscriptions -
5,000,000
75,000,000
014020000 084902 222002 Postage and Courier -
12,000,000
014020000 084902 223001 Property Expenses -
100,000,000
50,000,000
014020000 084902 223005 Electricity -
170,000,000
014020000 084902 223006 Water -
40,000,000
109,000,026
014020000 084902 227001 Travel inland -
232,370,097
014020000 084902 227002 Travel abroad -
2,000,000
146,000,000
100,000,000
Furniture 80,000,000
014020000 084902 228004 Maintenance – Other -
100,000,000
1,967,197,940
Output 03: Ministerial and Top Management Services
440,000,000
28
Ministry of Health
45,000,000
55,641,331
12,027,940
100,000,000
Binding 10,000,000
6,000,000
15,000,000
014030000 084903 227001 Travel inland -
150,084,562
014030000 084903 227002 Travel abroad -
2,000,000
68,000,000
42,000,180
Total Output 03 -
945,754,013
Output 52: Health Regulatory Councils
014520000 084952 263204 Transfers to other govt. Units (Capital) -
300,000,000
Total Output 52 -
300,000,000
Output 99: Arrears
014990000 084999 321605 Domestic arrears (Budgeting) - -
014990000 084999 321617 Salary Arrears (Budgeting) - -
Total Output 99 - -
Sub- Programme 02: Health Sector Strategy and Policy (Planning, Financing and Policy)
Output 01: Policy, consultation, planning and monitoring services
69,000,000
expenses 10,000,000
136,500,177
014010000 084901 221003 Staff Training -
80,000,000
4,000,000
29
Ministry of Health
30,700,000
4,000,000
Binding 40,000,000
014010000 084901 222003 Information and communications -
technology (ICT) 20,000,000
014010000 084901 227001 Travel inland -
296,904,928
014010000 084901 227002 Travel abroad -
16,000,000
244,997,248
20,999,824
993,102,177
Output 04: Health Sector reforms including financing and national health accounts
4,000,000
55,999,823
4,000,000
Binding 7,000,000
014040000 084904 227001 Travel inland -
20,000,000
014040000 084904 227002 Travel abroad -
6,000,000
20,000,000
6,500,000
Total Output 04 -
123,499,823
Sub- Programme 10: Internal Audit Department
12,000,000
014010000 084901 221003 Staff Training -
43,000,000
14,000,000
Binding 14,428,000
15,000,000
30
Ministry of Health
014010000 084901 221017 Subscriptions -
10,000,000
014010000 084901 223005 Electricity -
3,000,000
014010000 084901 223006 Water -
1,870,000
1,100,000
014010000 084901 227001 Travel inland -
111,600,000
105,982,000
35,000,000
366,980,000
Sub- Programme 12: Human Resource Management Department

Output 19: Human Resource Management Services
106,828,780
5,000,000
014190000 084919 212102 Pension for General Civil Service -
8,719,105,924
20,000,000
expenses 10,000,000
014190000 084919 213004 Gratuity Expenses -
2,209,938,640
20,000,000
014190000 084919 221003 Staff Training -
30,000,000
014190000 084919 221004 Recruitment Expenses -
20,000,000
12,000,000
120,000,000
Binding 22,233,752
15,000,000
014190000 084919 221020 IPPS Recurrent Costs -
25,000,000
31
Ministry of Health
9,500,000
014190000 084919 222002 Postage and Courier -
10,000,000
014190000 084919 223005 Electricity -
8,400,000
014190000 084919 223006 Water -
10,000,000
11,000,000
014190000 084919 227001 Travel inland -
125,308,820
014190000 084919 227002 Travel abroad -
12,000,000
100,000,000
25,000,000
014190000 084919 282103 Scholarships and related costs -
123,804,084
Total Output 19 3,388,791,786
11,798,120,000
Output 20: Records Management Services
10,000,000
6,000,000
5,000,000
014200000 084920 227001 Travel inland -
11,065,092
11,500,908
Total Output 20 -
43,566,000
Sub- Programme 19: Health Sector Partners & Multi-Sectoral Coordination
20,000,000
014010000 084901 221003 Staff Training -
14,400,000
1,000,000
21,400,000
Binding 5,000,000
32
Ministry of Health
014010000 084901 227001 Travel inland -
184,498,271
120,000,000
10,000,000
392,298,271
Output 51: Transfers to International Health Organisation
014510000 084951 262101 Contributions to International -
Organisations (Current) 460,000,000
Total Output 51 -
460,000,000
Total Recurrent Expenditure 14,749,906,786 99,182,298,553
33
Ministry of Health
6.2 DEVELOPMENT BUDGET

Table 3: MoH (Vote 014) detailed development budget allocations for programs, subprograms (by
output and line item)
DEVELOPMENT EXPENDITURE
MTEF Item Item Description GoU Donor
Code Code (Ugx) (Ugx)
PROGRAMME: HEALTH INFRASTRUCTURE AND EQUIPMENT
Sub- Programme 1243: Rehabilitation and Construction of General Hospitals

Output 01: Monitoring, Supervision and Evaluation of Health Systems
080201 211102 Contract Staff Salaries -
118,560,000
080201 211103 Allowances (Inc. Casuals, Temporary) -
84,000,000
080201 212101 Social Security Contributions 9,120,000 -
080201 221001 Advertising and Public Relations -
13,200,000
080201 221002 Workshops and Seminars 6,000,000 -
080201 221005 Hire of Venue (chairs, projector, etc) -
30,000,000
080201 221007 Books, Periodicals & Newspapers 1,440,000 -
080201 221008 Computer supplies and Information 4,000,000 -
Technology (IT)
080201 221009 Welfare and Entertainment 4,000,000 -
080201 221011 Printing, Stationery, Photocopying and 8,960,000 -
Binding
080201 221014 Bank Charges and other Bank related costs 4,000,000 -
080201 222001 Telecommunications 6,000,000 -
080201 225002 Consultancy Services- Long-term -
1,500,000,000
080201 227004 Fuel, Lubricants and Oils -
109,000,000
080201 228002 Maintenance – Vehicles -
30,000,000
Total Output 01 428,280,000 1,500,000,000
Output 78: Purchase of Office and Residential Furniture and Fittings
080278 312203 Furniture & Fixtures -
10,000,000
Total Output 78 10,000,000 -
Output 80: Hospital Construction/rehabilitation
080280 312101 Non-Residential Buildings
18,701,720,000 8,380,000,000
080280 312212 Medical Equipment -
150,000,000
Total Output 80 18,851,720,000 8,380,000,000
34
Ministry of Health
Sub- Programme 1344: Renovation and Equipping of Kayunga and Yumbe General Hospitals
080201 211102 Contract Staff Salaries 96,200,000
138,000,000
080201 212101 Social Security Contributions -
20,460,000
Binding
080201 222001 Telecommunications -
10,400,000
080201 222002 Postage and Courier 8,000,000 -
080201 223004 Guard and Security services 750,000 -
080201 223005 Electricity 3,500,000 -
080201 223006 Water 300,000 -
080201 224004 Cleaning and Sanitation 1,000,000 -
080201 225002 Consultancy Services- Long-term - 530,800,000
080201 227001 Travel inland -
60,000,000
50,280,000
080201 228002 Maintenance - Vehicles -
26,310,000
Total Output 01 325,000,000 627,000,000
Output 51: Transfers to other govt. Units (Capital)
080251 263204 Transfers to other govt. Units (Capital) -
1,000,000,000
Total Output 51 -
1,000,000,000
Output 77: Purchase of Specialised Machinery & Equipment
080277 312202 Machinery and Equipment -
111,000,000
080277 312212 Medical Equipment -
5,535,000,000
Total Output 77 111,000,000 5,535,000,000
1,244,000,000 2,939,207,548
Total Output 80 1,244,000,000 2,939,207,548
35
Ministry of Health
Sub-Programme 1440: Uganda Reproductive Maternal & Child Health Services Improvement
Project
080201 211102 Contract Staff Salaries
100,000,000 1,146,542,408
080201 211103 Allowances (Inc. Casuals, Temporary)
50,000,000 6,998,802,137
080201 212101 Social Security Contributions - 124,654,240
080201 221002 Workshops and Seminars -
1,358,198,136
080201 221011 Printing, Stationery, Photocopying and -
Binding 1,750,638,096
080201 224001 Medical Supplies
150,000,000 545,877,363,839
080201 225001 Consultancy Services- Short term -
1,666,425,620
080201 225002 Consultancy Services- Long-term -
1,781,519,068
080201 227001 Travel inland 571,620,324
70,000,000
080201 227002 Travel abroad - 103,959,632
30,000,000
080201 282103 Scholarships and related costs - 279,437,757
561,659,161,257
Output 51: Transfers to other govt. Units (Capital)
080251 263104 Transfers to other govt. Units (Current) -
81,489,201,449
Total Output 51 - 81,489,201,449
Output 75: Purchase of Motor Vehicles and Other Transport Equipment
1,305,864,000
Total Output 75 - 1,305,864,000
16,721,178,224
Total Output 77 - 16,721,178,224
3,699,520,174
36
Ministry of Health
Total Output 78 - 3,699,520,174

Output 81: Health center construction and rehabilitation
080281 312101 Non-Residential Buildings -
68,563,389,999
Total Output 81 - 68,563,389,999
Sub- Programme 1519: Strengthening Capacity of Regional Referral Hospitals

21,700,000,000
Total Output 77 -
21,700,000,000
Sub- Programme 1539: Italian Support/Karamoja Infrastructure Development Project Phase II
080201 211102 Contract Staff Salaries - 25,000,000
080201 211103 Allowances (Inc. Casuals, Temporary) 50,000,000
180,000,000
080201 221001 Advertising and Public Relations 15,000,000
15,000,000
080201 221007 Books, Periodicals & Newspapers 4,000,000 -
Technology (IT)
080201 221009 Welfare and Entertainment -
20,000,000
080201 221011 Printing, Stationery, Photocopying and - 30,000,000
Binding
080201 222001 Telecommunications -
16,000,000
080201 225002 Consultancy Services- Long-term - 350,000,000
080201 227001 Travel inland -
248,000,000
200,000,000
080201 228002 Maintenance - Vehicles -
20,000,000
Total Output 01 711,000,000 472,500,000
080275 312201 Transport Equipment -
2,599,500,000
Total Output 75 - 2,599,500,000
37
Ministry of Health
080277 312202 Machinery and Equipment - 28,000,000

Total Output 77 - 28,000,000

3,000,000,000 2,090,000,000
Total Output 80 2,090,000,000
3,000,000,000
Sub- Programme 1566: Retooling of Ministry of Health
080201 211103 Allowances (Inc. Casuals, Temporary) 81,049,624 -
080201 213001 Medical expenses (To employees) 7,058,824 -
080201 213002 Incapacity, death benefits and funeral 7,058,824 -
expenses
080201 221011 Printing, Stationery, Photocopying and 2,000,000,000 -
Binding
080201 223004 Guard and Security services 134,273,352 -
080201 223005 Electricity 510,952,720 -
080201 223006 Water 9,470,588 -
080201 224004 Cleaning and Sanitation 97,959,177 -
080201 224005 Uniforms, Beddings and Protective Gear 4,100,000,000 -
080201 225001 Consultancy Services- Short term 636,000,000 -
080201 227001 Travel inland 20,000,000 -
080201 227003 Carriage, Haulage, Freight and transport hire 1,800,000,000 -
080201 227004 Fuel, Lubricants and Oils 712,117,644 -
Total Output 01 10,122,999,577 -
Output 51: Support to Local Governments
080251 263204 Transfers to other govt. Units (Capital) 6,453,072,283 -
Total Output 51 6,453,072,283 -
Output 72: Government Buildings and Administrative Infrastructure
080272 312101 Non-Residential Buildings 1,177,000,000 -
Total Output 72 1,177,000,000 -
Output 76: Purchase of Office and ICT Equipment, including Software
080276 312213 ICT Equipment 200,000,000 -
38
Ministry of Health
Total Output 76 200,000,000 -

080277 312202 Machinery and Equipment 1,200,000,000 -
Total Output 77 1,200,000,000 -
080278 312203 Furniture & Fixtures 125,000,000 -
Total Output 78 125,000,000 -
080280 312101 Non-Residential Buildings 5,400,000,000 -
Total Output 80 5,400,000,000 -
PROGRAMME: PHARMACEUTICAL AND OTHER SUPPLIES
Sub- Programme 0220: Global Fund for AIDS, TB, and Malaria
080501 211102 Contract Staff Salaries - 9,489,210,360
080501 221001 Advertising and Public Relations - 3,034,230,848
080501 221002 Workshops and Seminars - 7,898,660,092
080501 221003 Staff Training - 3,630,047,684
080501 221008 Computer supplies and Information - 26,426,243,212
Technology (IT)
080501 221009 Welfare and Entertainment - 165,020,000
080501 221011 Printing, Stationery, Photocopying and - 11,880,525,544
Binding
080501 222001 Telecommunications - 146,652,036
080501 222003 Information and communications technology - 193,165,224
(ICT)
080501 224001 Medical Supplies - 263,078,757,364
080501 224005 Uniforms, Beddings and Protective Gear - 476,335,668
080501 225001 Consultancy Services- Short term - 18,450,697,920
080501 227001 Travel inland - 8,753,803,544
080501 227003 Carriage, Haulage, Freight and transport hire - 68,806,481,632
080501 227004 Fuel, Lubricants and Oils - 438,387,100
080501 228002 Maintenance - Vehicles - 68,938,400
39
Ministry of Health
080501 228003 Maintenance – Machinery, Equipment & - 1,481,522,336

Furniture
080501 228004 Maintenance – Other - 7,311,200,000
Total Output 01 - 432,678,800,000
Output 03: Monitoring and Evaluation Capacity Improvement
080503 211102 Contract Staff Salaries 2,233,800,000 -
080503 211103 Allowances (Inc. Casuals, Temporary) 442,990,000 -
080503 212101 Social Security Contributions 223,380,000 -
080503 221001 Advertising and Public Relations 20,000,000 -
080503 221002 Workshops and Seminars 50,000,000 -
080503 221003 Staff Training 130,000,000 -
Technology (IT)
Binding
080503 221012 Small Office Equipment 20,000,000 -
080503 221017 Subscriptions 50,000,000 -
080503 222003 Information and communications technology 53,098,576 -
(ICT)
080503 225001 Consultancy Services- Short term 60,000,000 -
080503 227001 Travel inland 300,000,000 -
080503 227004 Fuel, Lubricants and Oils 360,000,000 -
080503 228002 Maintenance - Vehicles 250,000,424 -
080503 228003 Maintenance – Machinery, Equipment & 60,000,000 -
Furniture
Total Output 03 4,475,269,000 -
Output 51: Transfer to Autonomous Health Institutions
080551 262101 Contributions to International Organisations 1,000,000,000 -
(Current)
080551 263104 Transfers to other govt. Units (Current) -
5,640,990,000
Total Output 51 1,000,000,000 5,640,990,000
080575 312201 Transport Equipment -
2,807,380,000
40
Ministry of Health
Total Output 75 - 2,807,380,000

Output 76: Purchase of Office and ICT Equipment, including Software
080576 312202 Machinery and Equipment 100,000,000 -
080576 312213 ICT Equipment - 104,515,649
Total Output 76 100,000,000 104,515,649
7,525,814,236
8,175,150,000
080577 312212 Medical Equipment - 5,869,635,764
Total Output 77 - 21,570,600,000
Sub- Programme 1436: GAVI Vaccines and Health Sector Development Plan Support
080501 224001 Medical Supplies 10,240,000,000 -
Total Output 01 10,240,000,000 -
Output 02: Strengthening Capacity of Health Facility Managers
080502 221001 Advertising and Public Relations - 618,593,921
080502 225001 Consultancy Services- Short term - 292,960,800
080502 227001 Travel inland - 1,188,445,279
Total Output 02 - 2,100,000,000
Output 03: Monitoring and Evaluation Capacity Improvement
080503 211102 Contract Staff Salaries - 1,645,380,000
080503 211103 Allowances (Inc. Casuals, Temporary) 4,400,000 202,464,000
080503 213001 Medical expenses (To employees) - 70,000,000
080503 221003 Staff Training - 26,474,600
080503 221009 Welfare and Entertainment - 51,531,798
080503 221011 Printing, Stationery, Photocopying and - 401,968,200
Binding
080503 222001 Telecommunications - 263,597,864
080503 225001 Consultancy Services- Short term - 910,922,264
080503 227001 Travel inland 41,084,000 49,882,382,484
080503 227004 Fuel, Lubricants and Oils 30,000,000 48,875,600
080503 228002 Maintenance - Vehicles 18,000,000 130,332,400
Total Output 03 93,484,000 53,798,467,210
Output 51: Transfer to Autonomous Health Institutions
41
Ministry of Health
080551 262101 Contributions to International Organisations 760,000,000 -

(Current)
080551 291001 Transfers to Government Institutions - 21,816,263,050
Total Output 51 760,000,000 21,816,263,050
Output 72: Government Buildings and Administrative Infrastructure

080572 312101 Non-Residential Buildings - 11,065,269,740
Total Output 72 - 11,065,269,740
Total Development Expenditure 89,127,824,860 1,309,191,808,300
42
Ministry of Health
7. KEY PERFORMANCE INDICATORS

7.1 PROGRAMME OUTCOME INDICATORS
Program Programme Name Programme Outcome Programme Outcome Indicator FY2021/22 FY 2022/23 FY 2023/24
Code Target Target Target
01 Health Governance Conduct regular health sector performance The proportion of health facilities attaining 40% 50% 60%
and Regulation review, monitoring and evaluation. Star 3(>75) status under the health facility
quality of care assessment program;
02 Health infrastructure Development and management of health sector The proportion of functional imaging and 95% 98% 100%
and equipment infrastructure and equipment. radiography equipment in hospitals;
Development and management of health sector The proportion of sub counties with functional 95% 95% 100%
infrastructure and equipment. HC IIIs;
Development and management of health sector The proportion of the functional health center 90% 95% 100%
infrastructure and equipment. IVs (offering caesarean and blood transfusion
section)
03 Health Research Undertake basic, epidemiological, applied, The proportion of research-informed policy 100% 100% 100%
interventional and operational and guidelines
research; Chemotherapeutic research;
Coordinate research activities
05 Pharmaceutical and Development of policy and guidelines for The proportion of health facilities without 93% 97% 100%
other Supplies Medicines, equipment, and other health supplies drug stock out for 41 tracer medicines in the
previous 3 months
08 Clinical Health Quality and accessible clinical health services Institutional/Facility-based Infant Mortality 42 41 40
Services rate
Quality and accessible clinical health services Institutional/Facility-based Maternity 75 70 65
Mortality rate
Quality and accessible clinical health services Institutional/Facility-based perinatal mortality 14 14 14
rate
49 Policy, Planning and Policy development, financial management, The proportion of national and HLG with 100% 100% 100%
Support Services auditing, human resource comprehensive annual health plans and
development, planning, budgeting, budgets
administrative and nursing services.
43
Ministry of Health
7.2 SUB-PROGRAMME OUTPUT INDICATORS

Program Sub Sub Program Name Key Key Output Description Key Indicator Name FY2021/22 FY 2022/23 FY 2023/24
Code Program Output Target Target Target
Code Code
01: Health 20 Standards, Accreditation 01 Sector performance Number of Quarterly Performance 2 2 2
Governance and Patient Protection monitored and evaluated review meetings held
and Regulation 03 Support supervision Number of support supervision visits to 2 2 2
provided to Local Regional Referral Hospitals (RRHs),
Governments and referral General Hospitals Health Centre IVs and
hospitals Local Government conducted
04 Standards and guidelines Number of Standards and Guidelines 3 3 3
developed developed
02: Health 1243 Rehabilitation and 01 Monitoring, Supervision Number of support and monitoring visits 4 4 4
infrastructure Construction of General and Evaluation of Health conducted
and equipment Hospitals Systems
80 Hospital Number of hospitals renovated 2 2 2
Construction/rehabilitation
Number of support and monitoring visits 12 12 12
conducted
Percentage of completion of 35% 75% 10%
construction/rehabilitation
1344 Renovation and Equipping 01 Monitoring, Supervision Number of support and monitoring visits 4 0 0
of Kayunga and Yumbe and Evaluation of Health conducted
General Hospitals Systems
77 Purchase of Specialised Number of Hospitals equipped 2 0 0
Machinery & Equipment
Percentage of equipment procured and 100% 0 0

installed
80 Hospital Number of hospitals renovated 2 0 0

Construction/rehabilitation
44
Ministry of Health
Code Code
Number of support and monitoring visits 4 0 0
conducted
Percentage of completion of 100% 0 0

1440 Uganda Reproductive 01 Monitoring, Supervision Number of support and monitoring visits 4 4 4
Maternal and Child Health and Evaluation of Health conducted
Services Improvement Systems
Project
51 Support to Local Number of District implementing 131 131 131
Governments Facility assessments
Number of Districts implementing RBF 131 131 131
77 Purchase of Specialised Number of Hospitals equipped 60 60 60

Machinery & Equipment
Percentage of equipment procured and 100% 100% 100%
installed
81 Health center construction Number of Health Centre IIIs renovated 30 26 25
and rehabilitation
Number of Health Centre IVs renovated 30 26 25
Percentage of Completion of 100% 100% 100%

Construction/Rehabilitation
1519 Strengthening Capacity of 77 Purchase of Specialised Number of Hospitals equipped 16 16 16
Regional Referral Machinery & Equipment
Hospitals Percentage of equipment procured and 100% 100% 100%
installed
1539 Italian Support to Health 01 Monitoring, Supervision Number of support and monitoring visits 4 4 4
Sector Development Plan- and Evaluation of Health conducted
Karamoja Infrastructure Systems
45
Ministry of Health
Code Code
Development Project 77 Purchase of Specialised Percentage of equipment procured and 100% 0 0
Phase II Machinery & Equipment installed
80 Hospital Number of support and monitoring visits 4 4 4

Construction/rehabilitation conducted
Percentage of completion of 10% 50% 100%
1566 Retooling of Ministry of 01 Monitoring, Supervision Number of support and monitoring visits 2 2 2
Health and Evaluation of Health conducted
Systems
77 Purchase of Specialised Percentage of equipment procured and 100% 100% 100%
Machinery & Equipment installed
80 Hospital Percentage of completion of 100% 100% 100%
Construction/rehabilitation construction/rehabilitation
03: Health 04 Research Institutions 52 Support to Uganda No. of conservation gardens established 6 8 8
Research National Health Research
Organisation (UNHRO) No. of research information 0 5 5
dissemination seminars
No. of therapies and formulations 9 11 14
evaluated
05 JCRC 51 Specialized Medical No. of research in HIV/AIDS conducted 1 2 3
Research in HIV/AIDS and
Clinical Care (JCRC)
05: 0220 Global Fund for AIDS, 01 Preventive and curative No. and percentage of districts/reporting 98% 98% 98%
Pharmaceutical TB, and Malaria Medical Supplies units reporting no stock-out of first-line
and other (including immunization) anti-TB drugs during the reporting
Supplies period.
Number of facilities reporting facility 72 72 72
stock status using Rx solution
Number of hospitals (GH, RRH, NRH) 10 10 10
submitting reports on activities of
inpatient pharmacies
46
Ministry of Health
Code Code
Number of people tested and counseled 8000000 8500000 9000000
for HIV and who received results
03 Monitoring and Evaluation Number of districts with integrated and 101 101 101
Capacity Improvement updated micro plans
Number of oversight visits to health 10 10 10
regions led by MOH Top Management
Number of stakeholder meetings held 15 15 15
1436 GAVI Vaccines and 02 Strengthening Capacity of Number of Health facilities supported to 3549 3549 3549
Health Sector Health Facility Managers conduct outreaches
Development Plan Support 03 Monitoring and Evaluation Number of districts with integrated and 136 136 136
Capacity Improvement updated micro plans
Number of oversight visits to health 1 1 1
regions led by MOH Top Management
Number of stakeholder meetings held 1 1 1
06 06 Community Health 01 Community Health No. of districts monitoring reports on 127 127 127
Services (control of communicable and non-communicable
communicable and non- diseases
communicable diseases)
Percentage of health workers and service 20% 30% 40%
providers trained in the “new “districts
08 Communicable Diseases 02 National Endemic and No. of coordination meetings held 8 10 12

Prevention & Control Epidemic Disease Control
No. of quarterly technical support 2 2 2
supervision conducted
No. of weekly surveillance reports 52 52 52
released
03 Technical Support, No. of districts supervised quarterly on 80 85 90
Monitoring and Evaluation EPI, RH, CH, Nutrition, Comprehensive
HIV/AIDS, etc.)
47
Ministry of Health
Code Code
04 Immunization % of children under 1 year reached with 96% 97% 98%
the third dose of Pneumococcal
Conjugate Vaccine (PCV3) at the
national level
% of children under one year immunized 100% 100% 100%
against measles
% of children under one year reached 100% 100% 100%
with 3rd dose of pentavalent vaccine at
national level
05 Coordination of Clinical No of bi-quarterly support supervision 2 2 2
and Public Health visits reports
emergencies including the No. of meetings and conferences held 2 2 2
Nodding Disease (nationally and internationally)
No. of Policies and guidelines developed 2 2 2
and disseminated
07 Indoor Residual Spraying No. of districts provided with IRS 12 16 18
(IRS) services services
13 Health Education, 01 Community Health No. of districts monitoring reports on 4 4 4
Promotion & Services (control of communicable and non-communicable
Communication communicable and non- diseases
communicable diseases)
Percentage of health workers and service 75% 75% 75%
providers trained in the “new” districts
Percentage of villages declared Open 40% 45% 50%
Defecation Free (ODF) in the 38 districts
13 Health Education, 03 Technical Support, No. of districts supervised quarterly on 48 48 48
Promotion & Monitoring and Evaluation EPI, RH, CH, Nutrition, Comprehensive
Communication HIV/AIDS, etc.)
14 Reproductive and Child 03 Technical Support, No. of districts supervised quarterly on 10 10 10
Health Monitoring and Evaluation EPI, RH, CH, Nutrition, Comprehensive
HIV/AIDS, etc.)
22 Non-Communicable 01 Community Health No. of districts monitoring reports on 10 10 10
Diseases Services (control of communicable and non-communicable
diseases
48
Ministry of Health
Code Code
communicable and non- Percentage of health workers and service 75% 78% 82%
communicable diseases) providers trained in the “new” districts
24 Integrated Epidemiology, 02 National Endemic and No. of coordination meetings held 8 8 8
Surveillance & Public Epidemic Disease Control
Health Emergencies No. of quarterly technical support 4 4 4
supervision conducted
No. of weekly surveillance reports 52 52 52
released
05 Coordination of Clinical No of bi-quarterly support supervision 2 2 2
and Public Health visits reports
emergencies including the No. of meetings and conferences held 1 1 1
Nodding Disease (nationally and internationally)
No. of Policies and guidelines developed 2 2 2
and disseminated
08: Clinical 09 shared National Services 01 Technical support, Technical support, monitoring and 4 4 4
Health (Interns allowances, monitoring and evaluation evaluation of service providers and
Services transfers to international facilities
organizations and transfers
to districts)
15 Clinical Services 01 Technical support, Technical support, monitoring and 4 4 4
monitoring and evaluation evaluation of service providers and
facilities
16 Emergency Medical 04 National Ambulance No. of emergency care providers trained 500 500 500
Services Services No. of Policies and guidelines developed 4 4 4
and disseminated
The proportion of calls and inter-facility 60% 60% 60%
referrals received and responded to
17 Health Infrastructure 01 Technical support, Technical support, monitoring and 20 25 30
monitoring and evaluation evaluation of service providers and
facilities
49: Policy, 02 Health Sector Strategy and 01 Comprehensive annual sector work plan 1 1 1
Planning and Policy and budget submitted
49
Ministry of Health
Code Code
Support Policy, consultation, Number of quarterly comprehensive 0 0 0
Services planning and monitoring internal audit reports produced
services Number of quarterly project performance 4 4 4
reports compiled
Number of quarterly supervision visits 4 4 4
Quarterly budget performance reports 4 4 4
produced
Quarterly Local Government Release 0 0 0
advises issued
04 Health Sector reforms Number of days between the 10 10 10
including financing and authorization of requests and actual
national health accounts payment
Number of quarterly RBF invoices paid 131 131 131
10 Internal Audit Department 01 Policy, consultation, Comprehensive annual sector work plan 1 1 1
planning and monitoring and budget submitted
services Number of quarterly comprehensive 4 4 4
internal audit reports produced
Number of quarterly project performance 4 4 4
reports compiled
Number of quarterly supervision visits 4 4 4
Quarterly budget performance reports 4 4 4
produced
19 Health Sector Partners & 01 Policy, consultation, Number of quarterly supervision visits 4 4 4
Multi-Sectoral planning and monitoring
Coordination services
50

Budget Execution Guidelines FY2021 - 22 FINAL

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Budget Execution Guidelines FY2021 - 22 FINAL

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THE REPUBLIC OF UGANDA

BUDGET EXECUTION GUIDELINES

Sub- Programme 1519: Strengthening Capacity of Regional Referral Hospitals ....................................... 37

C/HRM Commissioner, Human Resources Management

CHSP/MSC Commissioner, Health Sector Partners and Multi Sectoral Collaboration

C/PFP Commissioner, Planning, Financing and Policy

GoU Government of Uganda

ICT Information and Communications Technology

IFMS Integrated Financial Management System

JCRC Joint Clinical Research Centre

MDA Ministries, Departments and Agencies

MoFPED Ministry of Finance, Planning and Economic Development

MoH Ministry of Health

PDU Procurement and Disposal Unit

PFM Public Finance Management

PIAP Programme Implementation Action Plan

RRHs Regional Referral Hospitals

US/F&A Under Secretary Finance and Administration

Dr. Diana Atwine

Table 1: Budget Summary by Category

Notes to the Table 1

5. Arrears Caters for verified unmet commitments accumulated in the FY 2019/20.

8. Non-PAF Caters for operations of supporting functions in the Vote including

9. Contract Staff Includes salaries paid to all project staff.

10. PAF Caters for operations of development projects including supervision,

Programme Sub Program Description GoU Donor Non-Wage

Total Subventions 9,213,072,283 87,130,191,449 68,350,338,000

4. POLICY AND ADMINISTRATIVE GUIDELINES

2 Management of Government Assets and Inventories PAS

b) Maintenance of complete, accurate and up-to-date asset registers in line

d) Monitoring and evaluation of the performance of assets against the set

e) Asset Management Action Plans (AMAP) should be developed by every

3 Budget Execution Issues

b) Under Absorption of Loans: Parliament approves several loans, and these

# Policy and Administrative Guidelines Responsible

c) Poor Fleet Management: As recommended by the Auditor General, a

d) Misappropriation of public funds: The Auditor General, in his

4 No approval of new projects without titled land. C/HI

5 Implementation of Domestic Arrears Strategy US/F&A

Accordingly, P e r f o r m a n c e Contracts f o r Accounting Officers have b e e n

6 Payment of taxes by Government Ministries, Agencies and Local AC/A

7 No tax revenue collection and remittance intact US/F&A

# Policy and Administrative Guidelines Responsible

For clarity, quarterly expenditure limits issued for central government

9 Virement of Funds US/F&A

10 Supplementary Funding US/F&A

# Policy and Administrative Guidelines Responsible

In FY 2021/2022, Accounting Officers will be required to commit and sign

13 Payroll Management C/HRM

# Policy and Administrative Guidelines Responsible

e) The Accounting Officer should ensure that staff and beneficiaries to be

f) Heads of the Department are required to authorize payments and invoices

14 Pension and Gratuity Processing C/HRM

b) Relatedly, cases of delay of pensioners to access the pensions payroll

c) Accounting Officers are further requested to maintain a stable pension

15 Salaries, Pension and Gratuity Arrears C/HRM

b) Relatedly, adequate funds have been provided in the Budget for FY

# Policy and Administrative Guidelines Responsible

16 Public Investment Management C/PFP

b) Several Accounting Officers commit to implementing projects across

18 Quarterly Budget Performance Reports C/PFP

19 Annual Monitoring Reports C/PFP

20 Quarterly Monitoring Reports C/PFP