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Public Finance Management Act 2015

This document is part of the source library for NRGI's 2021 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.

Data and Resources

Additional Info

Field Value
Sector Mining
Country Uganda
Year
RGI Edition Year 2021
Topic Legislation and regulation, Revenue management, Revenue sharing, Sovereign wealth funds, State-owned enterprises, Subnational governance, Tax policy and revenue collection
Document Type PDF
RGI Sub-component
RGI Questions 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?,
2.1.2b: Do rules require that an external body periodically monitor the government's adherence to the numerical fiscal rule?,
2.1.3b: Was the government's adherence to the fiscal rule externally monitored over the most recently completed audit timeframe?,
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)?,
2.3a: Does the country have a natural resource fund which is funded by extractive resource revenues?,
2.3.1a: Are there numeric rules governing the size of withdrawals from the sovereign wealth fund?,
2.3.1b: Do rules require that withdrawals and spending from the sovereign wealth fund pass through the national budget?,
2.3.1c: Are there numeric rules governing the size of deposits into the sovereign wealth fund?,
5.11a: Do rules require that funds transferred to/from the sovereign wealth fund are transferred via the government's general unified account (e.g. treasury account)?
Did this document contribute to RGI scoring? Used for scoring
Are the RGI questions here tagged with law and/or practice Law and
Practice (Both)
Publisher
Author
Source or API link https://budget.go.ug/sites/default/files/Public%20Finance%20Management%20Act%202015.pdf
Maintainer Natural Resource Governance Institute
Maintainer Email Natural Resource Governance Institute