Financial Management Arrangements



The SIP III provides the basic planning framework for the sector institutions. All JLOs institutions have to prepare implementing and or operational plans to implement the broad sector reform areas. Every year the sector prepares and agrees on a common work plan and budget based on the agreed priorities in the SIP III


The budgeting process follows the annual government budgeting cycle. The sector prepares as provided for by Government a sector budget framework paper for each financial year. For purposes of implementation, the sector SIP III is costed for 3 years and this costing is the basis for priorities in the sector budget framework paper.



The government accounting procedures and regulations as set out in the Public Finance and Accountability Act as well as the Treasury Accounting Instructions which provide the basis for accounting. The instructions notwithstanding, the sector is allowed in case of projects, to roll over finances from one financial year to another for activities and projects that cannot be completed within one financial year.


Funds Flow Modalities

Wage and recurrent budget provisions as well as capital expenditure budgets appropriated directly to sector institutions are disbursed directly to the sector institutions through the approved government Integrated Financial Management System (IFMIS). The funds are however directed towards operational expenditure that provides the basic comparative advantage to the realization of sector out come and output targets.

The development funds under the SWAP and other bilateral funding to finance the SIP III are disbursed through the Ministry of Justice and Constitutional Affairs and are released as advances on a quarterly basis to sector institutions in line with the approved annual and quarterly work plan. Sector institutions are required to provide quarterly progress reports and accountabilities for previously disbursed funds before any subsequent releases are made.


Procurement arrangements

Each sector institution manages procurement of goods and services necessary for the implementation of activities in the approved work plan. The sector secretariat however through the Ministry of Justice and Constitutional Affairs handles procurement for sector wide activities. The sector ensures that the procurement function is coordinated and a forum of procurement officers established.


Financial Reporting

Financial reporting follows the established government of Uganda financial reporting process and standards.


Financial Audits

In addition to the normal audits undertaken for each nstitution, the sector ensures that an annual audit of the sector wide financial statements is undertaken by the Office of the Auditor General.





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