Public Finance Management Act, 2015

This document is part of the source library for NRGI's 2017 Resource Governance Index, a comprehensive measure of the quality of natural resource governance in oil, gas and mineral-rich countries. To access the full dataset and all other index resources, visit https://resourcegovernanceindex.org.

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Field	Value
Sector	Oil and Gas
Country	Uganda
Year	2015
RGI Edition Year	2017
Topic	Mandatory payment disclosure, Open data, Revenue management, Revenue sharing, Sovereign wealth funds, State-owned enterprises, Subnational governance, Tax policy and revenue collection
Document Type	Statute
RGI Sub-component	Open data
RGI Questions	1.2.3a: Is the government required to publicly disclose data on payments from extractive companies to the government?, 1.2.6a: Is the government required to make all payments to the national treasury or deposit them into a national resource account, aside from amounts legally retained by SOEs?, 2.2b: Are there specific rules governing the transfer of extractive resource revenues (i.e. are these rules distinct from those governing other types of transfers)?, 2.2c: Do rules specify that subnational governments of producing areas should receive a higher share of extractive resource revenues than those of non-producing areas?, 2.2.2b: If there is a formula governing the transfer of extractive resource revenue between the central government and subnational governments, does this formula specify the amount of revenue received by each subnational government?, 2.3b: If there are multiple natural resource funds, which is the largest?, 2.3.5c: Do rules require an external body to periodically audit the sovereign wealth fund's annual financial reports?
Did this document contribute to RGI scoring?	Used for scoring
Are the RGI questions here tagged with law and/or practice	Law
Publisher	Uganda Printing and Publishing Corporation
Author	Republic of Uganda Ministry of Finance,d Economic Planning and Economic Development
Source or API link	http://www.petroleum.go.ug/uploads/resources/PUBLIC_FINANCE_MANAGEMENT_ACT_2015.pdf
Maintainer	Natural Resource Governance Institute
Maintainer Email	Natural Resource Governance Institute