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About Us
The Local Government Finance Commission (LGFC) is an autonomous arm of government responsible for advising central and local governments on issues of fiscal decentralization.
Commission Staff presents the annual performance
report 2023/24 to the right Hon. Speaker Anita Among
the 7th Commission launch the new Commission brand
at Hotel Africana
Members of the 7th Commission at the Lauch of the
new Commission Brand
Commission Staff presents the annual performance
report 2023/24 to the right Hon. Speaker Anita Among
Message from the Chairperson
I take this opportunity to warmly welcome you to the Local Government Finance Commission (LGFC) Uganda website. It is our expectation that you will find this website useful in providing information relating, particularly, to fiscal decentralization and Local government finance in Uganda.
Fiscal decentralization (intergovernmental fiscal relations), and Local government finance generally, is the lifeblood to any decentralisation programme. In Uganda, which has adopted decentralisation as the bedrock of Local governance, it becomes imperative that the fiscal arrangements intended to actualise the programme are not only properly articulated but should also be constantly monitored and appropriately guided to achieve improved service delivery within the context of national development goals and promotion of sustainable development.
Functions of the Commission
Monitor local governments’ budgets to ensure that they don’t significantly detract from priority programme areas; where budgets detract from PPA, the LGFC is to inform the council and the President through the Minister for appropriate action.
Deal with disputes between local governments over financial matters and tender advice relating thereto to the parties involved, the Minister and the Minister responsible for Finance as may be necessary.
Advise the President on all matters concerning the distribution of revenue between the Government and local governments and the allocation to each local government of money out of the Consolidated Fund.
Official Documents
News and Publications
Local Government Financing Trends
The Commission is mandated under Article 194 of the 1995 Constitution to advise Government on financing of Local Governments: Below is the trend analysis for Financing local Governments form 2019/2020 to 2023/2024
Trends of Local Revenue Performance (UGX‘000)
|
source
|
FY 2020/21
|
FY 2021/22
|
FY 2022/23
|
FY 2023/24
|
|---|---|---|---|---|
|
Local service tax
|
19,771,603
|
22,737,343
|
27,138,411
|
28,194,906
|
|
Local Government Hotel Tax
|
270,773
|
4,012,321
|
4,504,427
|
4,491,729
|
|
Property related duties & fees
|
58,303,689
|
45,336,551
|
40,463,868
|
50,050,177
|
|
User Fees
|
109,390,939
|
120,702,141
|
159,632,809
|
178,903,445
|
|
Licenses
|
27,104,252
|
27,332,877
|
28,132,353
|
33,061,357
|
|
Others
|
41,535,553
|
98,431,544
|
102,357,078
|
111,026,026
|
|
Total
|
256,376,809
|
318,552,777
|
362,228,946
|
405,727,640
|
The share between the central and local government
|
Financial Year
|
Total transfers to LGs (bn)
|
National Budget (bn)
|
% of Direct Transfers to LG of the National Budget
|
|---|---|---|---|
|
FY 2019/20
|
3,145.70
|
25,093.20
|
12.54%
|
|
FY 2020/21
|
3,623.90
|
32,661.30
|
11.10%
|
|
FY 2021/22
|
4,623.10
|
33,837.10
|
13.66%
|
|
FY 2022/23
|
4,805.40
|
36,810.00
|
13.05%
|
|
FY 2023/24
|
5,180.80
|
33,732.60
|
15.26%
|