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%
|