This table provides metadata for the actual indicator available from Uganda statistics closest to the corresponding global SDG indicator. Please note that even when the global SDG indicator is fully available from Ugandan statistics, this table should be consulted for information on national methodology and other Ugandan-specific metadata information.
| Goal |
Goal 16: Promote peaceful and inclusive societies for sustainable development, provide access to justice for all and build effective, accountable and inclusive institutions at all levels. |
|---|---|
| Target |
Target 16.6: Develop effective, accountable and transparent institutions at all levels. |
| Indicator |
16.6.1. Primary government expenditures as a proportion of original approved budget, by sector. |
| Series |
Please note that the reason for the poor performance of some sectors is largely because they rely significantly on External financing which comes with challenges of not disbursing on time |
| Metadata update |
November 2021 |
| Related indicators |
None |
| Organisation |
Ministry of Finance, Planning and Economic Development |
| Contact person(s) |
Victor Mukasa |
| Contact organisation unit |
Macroeconomic policy Department |
| Contact person function |
Statistician |
| Contact phone |
+2567 481 8046/+256 414 707230 |
| Contact mail |
P.O.Box 8147,Kampala |
| Contact email |
vicmuc@gmail.com/Victor.mukasa@finance.go.ug |
| Definition and concepts |
Primary government expenditures as a proportion of original approved budget. This indicator measures the extent to which aggregate budget expenditure outturn reflects the amount originally approved, as defined in government budget documentation and fiscal reports. The coverage is Budgetary Central Government (BCG) and the time period covered is the last three completed fiscal years. Aggregate expenditure includes actual expenditures incorporating those incurred as a result of unplanned or exceptional events—for example, armed conflicts or natural disasters. Expenditures financed by windfall revenues, including privatization, should be included and noted in the supporting fiscal tables and narrative. Expenditures financed externally by loans or grants should be included, if covered by the budget, along with contingency vote(s) and interest on debt. Expenditure assigned to suspense accounts is not included in the aggregate. However, if amounts are held in suspense accounts at the end of any year that could affect the scores if included in the calculations, they can be included. In such cases the reason(s) for inclusion must be clearly stated. Actual expenditure outturns can deviate from the originally approved budget for reasons unrelated to the accuracy of forecasts—for example, as a result of a major macroeconomic shock. The calibration of this indicator accommodates one unusual or “outlier” year and focuses on deviations from the forecast which occur in two of the three years covered by the assessment. |
| Unit of measure |
Percent |
| Classifications |
None |
| Data sources |
Administrative records The end-of-year fiscal reports (/budget expenditure reports) are the sources of the actual spending. This data is typically obtained from websites of the Ministry of Finance Planning and Economic Development (MoFPED) |
| Data collection method |
Data is collected with Intergrated Financial Management System (IFMS) and Debt Management and Financial Analysis System (DMFAS) |
| Data collection calendar |
July-June (Annually) |
| Data release calendar |
October every year. |
| Data providers |
Ministry of Finance, Planning and Economic Development |
| Data compilers |
Ministry of Finance, Planning and Economic Development |
| Institutional mandate |
The Public Finance Management Act 2015, Section 18 .1.c, gives the minister the authority to make a report on Financial and Non-financial performance of the economy. Section 18.2.b.The minister prepares a report on the execution of the annual budget compared to the appropriations approved by parliament. |
| Rationale |
The indicator attempts to capture the reliability of government budgets: do governments spend what they intend to and do they collect what they set out to collect. |
| Comment and limitations |
It is based on expenditure per institution and not according to the Classification by function of Government in the Government Finance Statistics Manual 2014 Manual Please note that the reason for the poor performance of some sectors is largely because they rely significantly on External financing which comes with challenges of not disbursing on time. Data points are limited to budgetary central government statistics. |
| Method of computation |
Annual Sector expenditures divided by the Annual approved Sector Budgets |
| Validation |
Stake Holder Validation workshops are held with the compilers of the data points |
| Methods and guidance available to countries for the compilation of the data at the national level |
Government Finance Statistics Manual 1986, 2014 |
| Quality management |
Reconciliations of Government Finance Statistics Manual compilers with the Accountant Generals office and the central bank. Government Finance Statistics Manual 2014 and the IPSAS |
| Quality assurance |
One Centralized system in place (IFMS and DMFAS) for capturing expenditure and external financial disbursements. Treasure Single Accounts (TSA) to ensure all government revenue is coming from one place. Quality Assurance Section in Assets Management Department Under Accountant Generals Office to ensure expenditures is correctly done. |
| Quality assessment |
IMF Economic and Financial program/IMF East Afritac/GFS technical working group (MFPED-UBOS-BOU) Internal Audit Directorate. |
| Data availability and disaggregation |
By Sectors |
| Comparability/deviation from international standards |
Consistent with GFSM1986 |
| References and Documentation |
https://www.finance.go.ug/publication/report-public-debt-guarantees-other-financial-liabilities-and-grants fy-201920 https://mepd.finance.go.ug/apps/macro-data-portal/ www.budget.gl.ug |
| Metadata last updated | Feb 12, 2026 |
