Article 190-200 Uganda Constitution 1995
Article 190, 191, 192, 193, 194, 195, 196, 197, 198, 199 and 200 of the Uganda Constitution 1995 are under ‘Finances of local governments’ and ‘District service commissions’ of Chapter 11 of the Constitution. Chapter 11 is titled ‘Local Government‘.
Article 190 Uganda Constitution 1995
District councils shall prepare comprehensive and integrated development plans incorporating the plans of lower level local governments for submission to the National Planning Authority.
Article 191 Uganda Constitution 1995
Power to levy and appropriate taxes
(1) Local governments shall have power to levy, charge, collect and appropriate fees and taxes in accordance with any law enacted by Parliament by virtue of article 152 of this Constitution.
(2) The fees and taxes to be levied, charged, collected and appropriated under clause (1) of this article shall consist of rents, rates, royalties, stamp duties, cess, fees on registration and licensing and any other fees and taxes that Parliament may prescribe.
(3) No appropriation of funds by a local government shall be made unless approved in a budget by its council.
(4) Parliament shall by law make provision for tax appeals in relation to taxes to which this article applies.
Article 192 Uganda Constitution 1995
Collection of taxes by local government
Parliament shall by law provide—
(a) for the taxes that may be collected by a local government for or on behalf of the Government for payment into the Consolidated Fund;
(b) for a local government to retain for the purposes of its functions and services, a specified proportion of the revenues collected for or on behalf of the Government from the district.
Article 193 Uganda Constitution 1995
Grants to local governments
(1) The President shall for each financial year, in accordance with this Constitution, cause to be presented to Parliament proposals as to the monies to be paid out of the Consolidated Fund as—
(a) unconditional grant in accordance with clause (2) of this article;
(b) conditional grant in accordance with clause (3) of this article;
(c) equalisation grant in accordance with clause (4) of this article.
(2) Unconditional grant is the minimum grant that shall be paid to local governments to run decentralised services and shall be calculated in the manner specified in the Seventh Schedule to this Constitution.
(3) Conditional grant shall consist of monies given to local governments to finance programmes agreed upon between the Government and the local governments and shall be expended only for the purposes for which it was made and in accordance with the conditions agreed upon.
(4) Equalisation grant is the money to be paid to local governments for giving subsidies or making special provisions for the least developed districts and shall be based on the degree to which a local government unit is lagging behind the national average standard for a particular service.
(5) District councils shall be obliged to indicate how conditional and equalisation grants obtained from the Government are to be passed onto the lower levels of local government.
(6) The proposals made under clause (1) of this article shall be made at the same time as the estimates of revenue and expenditure under article 155 of this Constitution and shall state the sums of monies that are to be paid to each local government.
(7) The proposals made under this article shall form part of the Appropriation Act as provided for in article 156 of this Constitution.
Article 194 Uganda Constitution 1995
Local Government Finance Commission
(1) There shall be a Local Government Finance Commission which shall consist of seven members appointed by the President.
(2) Of the seven members referred to in clause (1) of this article, four shall be nominated by the local governments.
(3) The members of the Local Government Finance Commission shall elect from among themselves a chairperson and a vice chairperson.
(4) The Local Government Finance Commission shall—
(a) 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 monies out of the Consolidated Fund;
(b) in consultation with the National Planning Authority, consider and recommend to the President the amount to be allocated as the equalisation and conditional grants and their allocation to each local government;
(c) consider and recommend to the President potential sources of revenue for local governments;
(d) advise the local governments on appropriate tax levels to be levied by local governments;
(e) perform such other functions as Parliament shall prescribe.
(5) The expenses of the commission, including salaries, allowances and pensions payable to persons serving with the commission, shall be charged on the Consolidated Fund.
Article 195 Uganda Constitution 1995
Loans and grants
Subject to the provisions of this Constitution and with the approval of the Government, a local government may, for the carrying out of its functions and services, borrow money or accept and use any grant or assistance as Parliament shall prescribe.
Article 196 Uganda Constitution 1995
Parliament shall make laws—
(a) requiring each local government to draw up a comprehensive list of all its internal revenue sources and to maintain data on total potential collectable revenues;
(b) prescribing financial control and accountability measures for compliance by all local governments;
(c) imposing regular audit requirements and procedures for local governments.
Article 197 Uganda Constitution 1995
Financial autonomy of urban authorities
Urban authorities shall have autonomy over their financial and planning matters in relation to the district councils as Parliament may, by law, provide.
Article 198 Uganda Constitution 1995
(1) There shall be a district service commission for each district.
(2) The district service commission shall consist of a chairperson and such other members as the district council shall determine, at least one of whom shall represent urban authorities and all of whom shall be appointed by the district council on the recommendation of the district executive committee with the approval of the Public Service Commission.
(3) Members of a district service commission shall be persons of high moral character and proven integrity.
(4) Members of a district service commission shall hold office for a period of four years but are eligible for reappointment for one more term.
(5) In the performance of its functions, a district service commission shall conform to the standards established by the Public Service Commission for the public service generally.
(6) A member of the district service commission may be removed from office by the executive committee of the district with the approval of the district council and after consultation with the Public Service Commission but may be removed only for—
(a) inability to perform the functions of that office arising from physical or mental incapacity;
(b) misbehaviour or misconduct; or
Article 199 Uganda Constitution 1995
Secondment of staff
Subject to the provisions of this Constitution, the Government may, on request by a district council, post persons to fill, assist and complement the service of a local government.
Article 200 Uganda Constitution 1995
Functions of district service commissions
(1) Subject to the provisions of this Constitution, the power to appoint persons to hold or act in any office in the service of a district, including the power to confirm appointments, to exercise disciplinary control over persons holding or acting in any such office and to remove those persons from office, is vested in the district service commission.
(2) The terms and conditions of service of local government staff shall conform with those prescribed by the Public Service Commission for the public service generally.
(3) The district service commission may establish committees in respect of specialised disciplines.
(4) Notwithstanding anything in this article or in articles 172 and 176(2) and (3) of this Constitution, the power to appoint persons to hold or act in the office of Town Clerk in the service of a city or a municipality, including the power to confirm appointments, to exercise disciplinary control over persons holding or acting in any such office and to remove those persons from office is vested in the Public Service Commission.