Uganda’s Parliament has passed the Supplementary Appropriation Bill 2023. This Bill consolidates all supplementary expenditures approved by Parliament during the financial year 2022/23. The bill seeks to address additional financial needs that arose during that period, totaling UGX 2.9 trillion.
Background of the Supplementary Bill
According to the Finance Committee’s report, the government needed extra resources during the 2022/23 financial year to cover unforeseen expenses. The supplementary schedules and addenda were presented to Parliament in accordance with Article 156(3) and Section 25 of the Public Finance Management Act 2025.
Debate and Amendments
Speaker Anita Annet Among clarified that the Bill differed from the schedules and quickly called for a vote, which led to its approval with amendments. Despite initial resistance from Opposition MPs, such as Nandala Mafabi and Ibrahim Ssemujju, who argued that the Bill was presented outside the legal timeframe of four months, it was passed after amendments were made.
Concerns Over Inconsistencies
MP Achia Remigo, representing the Budget Committee, highlighted inconsistencies between the figures approved by Parliament and those listed in the Appropriation Bill. For example:
- The Ministry of Gender, Labour and Social Development was allocated UGX 3.59 billion, but the Appropriation Bill listed UGX 7.5 billion.
- Tororo Municipal Council was allocated UGX 5.27 billion, but the Bill showed UGX 5.26 billion.
- Apac Municipal Council was allocated UGX 3.897 billion, but the Bill listed UGX 3.879 billion.
- Bushenyi-Ishaka Municipal Council, which was not allocated any money, appeared with UGX 17 million in the Bill.
Minority Report and Legal Guidance
MP Ssemujju presented a brief minority report, expressing that Parliament’s actions were merely ceremonial since the funds had already been spent. Attorney General Kiwanuka Kiryowa reassured Parliament that their actions were lawful, provided the law remains unchanged. He noted that even though funds for the Munyonyo Conference Center and Atiak Sugar Factory, totaling UGX 698 billion, were borrowed and spent without prior notification to Parliament, the Appropriation Bill still complied with legal requirements.
Further Concerns and Calls for Review
Several MPs voiced concerns that some entities had not received their supplementary funds despite the Bill’s passage. Mafabi pointed out that the Auditor General had already closed the accounts and produced a report, questioning the relevance of the Bill. He noted that the legal timeframe for presenting such a Bill had expired in November 2023.
Attorney General Kiwanuka Kiryowa acknowledged the need to review and possibly amend the law to specify the timing of appropriation. Speaker Among reiterated that the Bill differed from the schedules and facilitated a vote, leading to its passage with amendments.
The approval of the UGX 2.9 trillion Supplementary Appropriation Bill aims to cover the additional financial needs from the previous financial year. Despite concerns and debates, Parliament concluded that the Bill was necessary and lawful, paving the way for its implementation.
