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.
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% |
