Local Revenue Enhancement Coordinating Committee (LRECC)
Concept, Structure, Roles, and Operational Framework –
1. Introduction
The Local Revenue Enhancement Coordinating Committee (LRECC) is proposed as a multi-sectoral, inter-agency coordination mechanism to guide, harmonize, and monitor the implementation of Local Revenue Enhancement Strategies (LRES) across all Local Governments (LGs) in Uganda. It is a response to the challenges of low revenue mobilization, fragmented reforms, and weak coordination among key stakeholders.
2. Objectives of LRECC
- To provide strategic direction and oversight for local revenue enhancement.
- To coordinate efforts between central and local government entities.
- To review and advise on policies, systems, and reforms aimed at increasing own-source revenues.
- To ensure alignment of local revenue initiatives with national development plans and fiscal decentralization policy.
3. Core Functions of LRECC
- Develop and regularly update the National Framework for Local Revenue Enhancement.
- Monitor the implementation of Local Revenue Enhancement Strategies (LRES) across LGs.
- Review the effectiveness of revenue laws, ordinances, and by-laws.
- Provide guidance on harmonization of rates, valuation rolls, and automation systems.
- Coordinate capacity-building programs for local revenue staff.
- Mobilize resources and technical support for LRE initiatives.
- Publish annual status reports on Local Revenue Performance and best practices.
4. Proposed Structure of the Committee
| Position | Institution/Representation | Responsibility |
|---|---|---|
| Chairperson | LGFC Executive Director | Oversight and leadership |
| Vice-Chairperson | Ministry of Finance (Local Gov. Dept.) | Coordination with MoFPED |
| Secretary | LGFC – Head of Research & Policy | Technical coordination and reporting |
| Member | Ministry of Local Government (MoLG) | Legal and institutional support to LGs |
| Member | Uganda Revenue Authority (URA) | Alignment with national revenue systems |
| Member | Office of the Auditor General (OAG) | Financial compliance and auditing |
| Member | Uganda Bureau of Statistics (UBOS) | Data support for revenue projections |
| Member | Urban Authorities Association of Uganda (UAAU) | Voice of urban LGs |
| Member | Uganda Local Governments Association (ULGA) | LG political and policy representation |
| Member | Private Sector Foundation Uganda (PSFU) | Represent taxpayer and business perspective |
| Observer/Partner | Development Partners (e.g. GIZ, World Bank, EU) | Technical and financial support |
