Local Government Finance Commission

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The Chair Person, Vice Chair Person, together with
Commission Staff presents the annual performance
report 2023/24 to the right Hon. Speaker Anita Among The 7th Local Government Finance Commission The State Minister of Local Government together with
the 7th Commission launch the new Commission brand
at Hotel Africana The State Minister of Local Government together with
Members of the 7th Commission at the Lauch of the
new Commission Brand

OUR VISION

Adequate Sustainable Local Governments Financing

OUR MISSION

To offer credible and evidence-based advice to the government on financing Local Governments

OUR CORE VALUES

Professionalism, Commitment, Teamwork, Transparency, Integrity and Partnership

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.

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Upcoming Events

Local Revenue Enhancement Coordinating Committee Meetings which are held every Quarter to discuss issues concerning local revenue

Facilitating negotiations between LGs and line Ministries on utilization of conditional grants in October every year.

Functions of the Commission

Explore the Functions
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.
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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%

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.

Contact Us

10th Floor Workers House, 1 Pilkington Road
P. O. Box 23143, Kampala
Tel: 256 – 414 – 340192
Email: lgfc@lgfc.go.ug

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