MINISTRY OF LOCAL GOVERNMENT
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1 2016 FACTS and FIGURES MINISTRY OF LOCAL GOVERNMENT
2 A. LEADERSHIP PARTICIPATION IN LGs The proportion seats held by women at LGs stands at 41.4 percent which is far below equality while that of the men is 58.6 percent. This highlights a more representation of seats held by men compared to women which pauses a gender gap in leadership participation at LGs. SDG 5 pronounces gender targets and indicators on eliminating gender inequality and among the targets is to ensure that women fully participate and are equally represented in all levels of national leadership and decisionmaking in economic, political and social aspects of life. As part of the process to domesticate the 2030 Global Agenda and follow up on gender issues, National Priority Gender Equality Indicator (NPGEI) 4.1a: proportion of seats held by women in LGs was adopted to inform policy about gender equality. In addition, the LGA (CAP 243, Section 2c) provides for the establishment of a democratic, political and gender sensitive administrative set up in LGs where Local Councils must have a mandatory quota system of a third women representation. Proportion of seats held by women in Local Governments Number Percent S/No. Category/Position Men Women Total Men Women Total 1 District Chair persons Municipal Division Chairperson Sub-County/Town Council/Municipal Division Chairpersons District directly elected Councillors District women Councillor District Councillors representing Older Persons District Councillors representing Youths District Councillors representing PWD Municipal Division directly elected Councillors Municipal Division Councillor for Older Persons Municipal Division Councillor for PWD Municipal Division Councillor representing Youths Municipal Division Women Councillor Sub-county/Town/Municipal Division directly elected Councillor Sub-county/Town/Municipal Division Councillor representing older persons Sub-county/Town/Municipal Division Councillor representing PWD Sub-county/Town/Municipal Division Councillor representing Youths Sub-county/Town/Municipal Division Women Councillor Source: Electoral Commission, 2016 Total
3 Shs ('000) MINISTRY OF LOCAL GOVERNMENT FACTS and FIGURES 2016 B. LOCAL GOVERNMENT REVENUE PERFORMANCE URBAN COUNCILS Proportion of each tax head contribution (FY 2009/ /14) The contribution of each tax head over the five financial-years period (FY 2009/ /14) is illustrated using the pie-chart. The highest tax head contribution of 75% was from the levies/user charges with no specific rates, based on negotiations - others (Parking fees, Market dues, Land fees, loading and Offloading, Fines and Penalties). The tax heads with well-defined legislations, procedures and rates, however, had the least contribution. 25,000,000 Budgeted V.s Actual LR collected (FY 2009/ /14) 20,000,000 15,000,000 10,000,000 5,000, / / / / /14 Financial Years Budgeted Amounts (000) 12,753,167 14,381,703 16,354,133 18,278,641 20,032,217 Actual Amounts (000) 10,933,454 12,084,413 14,159,725 15,458,178 17,044,611 The Figure above presents the budgeted against the actual local revenue (LR) collected between FY 2009/10 and 2013/14 by the 93 out of 196 Urban Councils that were reviewed. Both the budgeted and actual local revenue collected on average increased by 20% over the period which rendered the Urban Councils budgets realistic. The total sum of local revenue collected increased from 10 billion in 2009/10 to 17 billion in 2013/14.
4 There is a positive trend over the period in the budgeted and actual trading licenses collected in aggregate by Urban Councils. This could possibly be a result of: Revision of the budget estimates thereby smoothening the gap between the budgeted and actual local revenue collected, Mostly assessed local revenue source in Urban Councils, Most reliable and potential revenue source in Urban Councils, Most tendered out revenue source and the lack of requisite proficiency and capacity in revenue collection by most revenue contractors. Aggregate Budgeted V.s Actual Trading License (FY 2009/ /14) There exists a bigger discrepancy between the budgeted and actual property rates collected over the FY period (2009/ /14). Aggregate Budgeted V.s Actual Property Rates (FY 2009/ /14) The discrepancy could be a resultant of : Exemptions on residential properties for owner occupied residences, Cost of property valuation and the subsequent post valuation process costs being unaffordable by most Urban councils, Most Urban Councils having expired valuation rolls, Unrealistic budgeting by Urban Councils and Failure to carry out proper assessment of property rates before budgeting.
5 Amounts ('000) MINISTRY OF LOCAL GOVERNMENT FACTS and FIGURES 2016 Aggregate Budgeted V.s Actual Local Service Tax (FY 2009/ /14) 1,400,000 1,200,000 1,000, , , , , / / / / /14 Financial Year Actual ('000) 516, , ,857 1,184,081 1,044,009 Budgeted ('000) 620, , ,437 1,202,494 1,225,968 There are fluctuations in the presented trends which could have been mainly due to: Exemptions of local service tax (LST) that reduced the tax base Developing LST for Commercial farmers, No recognition of those who pay LST probably by issuance of a tax ticket as was the case with Graduated Tax.
6 Amounts ('000) MINISTRY OF LOCAL GOVERNMENT FACTS and FIGURES 2016 Aggregate Budgeted V.s Actual Local Hotel Tax FY2009/ /14 450, , , , , , , ,000 50, / / / / /14 Financial Year Actual ('000) 188, , , , ,191 Budgeted ('000) 412, , , , ,786 The Local Hotel tax head posed a number of challenges to Local Governments and this can be demystified by the trends in the figure above. The contributing factors include: Poor enforcement mechanism, Poor record keeping by hotels, Tax evasion hotel owners keep two sets of books particularly receipts, Lack of update information systems of modern hotels and inadequate assessment of this revenue source by Urban Councils.
7 Amounts ('000) MINISTRY OF LOCAL GOVERNMENT FACTS and FIGURES 2016 Aggregate Budgeted V.s Actual Other LR Sources FY 2009/ /14 16,000,000 14,000,000 12,000,000 10,000,000 8,000,000 6,000,000 4,000,000 2,000, / / / / /14 Financial Year Budgeted ('000) 9,258,786 10,651,515 11,892,437 13,033,822 13,984,489 Actual ('000) 8,431,788 9,307,454 10,786,221 11,244,340 12,316,432 There is a positive trend though at a slightly decreasing rate for the actual other local revenue sources in aggregate collected by Urban Councils. This could have been due to: Losses of Local revenue through revenue contractors, Laxity of revenue collectors to collect the potential revenues, Uncoordinated political statements, Failure to maintain up-to-date taxpayers registers hence failing to accurately estimate revenue potential and targets, and Political interference during awards of tenders.
8 DISTRICT LOCAL GOVERNMENTS Local revenue performance for Local governments Financial Year Source 2010/ / / / /15 Local Service Tax 6,542,312 7,115,367 10,786,471 10,113,773 11,669,794,247 Local Government Hotel Tax 928,320 1,163,667 1,065,024 1,278,958 2,854,848,215 Property rates 31,557,087 29,289,945 33,048,809 38,678,504 45,108,631,476 User Fees 21,975,206 20,931,123 29,004,195 34,058,325 36,358,667,019 Licenses 6,564,179 15,559,527 8,807,179 11,036,713 12,339,444,427 Others 43,478,222 43,481,781 56,041,712 57,837,328 68,879,347,669 Total 111,045, ,541, ,753, ,003, ,210,733,053 Source: LGFC Bank, 2016 It is evident that throughout the years the total local revenues have been increasing and yet the highest contribution has not been coming from the main local revenue sources.
9 C. ANNEXES Number of districts in Uganda under different governments Year/Date No. of districts January May August August March March November st July st July st July st July st July Source: MoLG Over time, districts have been created from 16 in 1959 to 115 districts to date. This was intended to bring services to the people ensuring effective administration, democratization and people empowerment. 1 In 2005, Kampala ceased to be a district 2 In March 2010, the Kampala Capital City Authority Act became active, introducing new management arrangements for the Kampala Capital City.
10 CITIES Local Governments of Uganda as at 1 st March KAMPALA DISTRICTS 1 ADJUMANI 31 KAMULI 61 MUKONO 91 KALUNGU 2 ABIM 32 KAMWENGE 62 NAKAPIRIPIRIT 92 KIBUKU 3 AMOLATAR 33 KANUNGU 63 NAKASEKE 93 KIRYANDOGO 4 AMURIA 34 KAPCHORWA 64 NAKASONGOLA 94 KOLE 5 AMURU 35 KASSE 65 NAMUTUMBA 95 KWEEN 6 APAC 36 KATAKWI 66 NEBBI 96 KYANKWANZI 7 ARUA 37 KAYUNGA 67 NTUNGAMO 97 KYEGEGWA 8 BUDAKA 38 KIBAALE 68 OYAM 98 LAMWO 9 BUDUDA 39 KIBOGA 69 PADER 99 LUUKA 10 BUGIRI 40 KUMI 70 PALLISA 100 LWENGO 11 BUKEDEA 41 KIRUHURA 71 RAKAI 101 MARACHA 12 BUKWO 42 KISORO 72 RUKUNGIRI 102 MITOOMA 13 BULISA 43 KITGUM 73 SEMBABULE 103 NAMAYINGO 14 BUNDIBUGYO 44 KOBOKO 74 SIRONKO 104 NAPAK 15 BUSIA 45 KOTIDO 75 SOROTI 105 NGORA 16 BUSHENYI 46 KYENJOJO 76 TORORO 106 NTOROKO 17 BUTALEJA 47 LIRA 77 WAKISO 107 NWOYA 18 DOKOLO 48 LUWERO 78 YUMBE 108 OTUKE 19 GULU 49 LYANTONDE 79 ZOMBO 109 RUBIRIZI 20 HOIMA 50 MANAFWA 80 AMUDAT 110 SERERE 21 IBANDA 51 MASA KA 81 AGAGO 111 SHEEMA 22 IGANGA 52 MASINDI 82 ALEBTONG 112 KAGADI 23 ISINGIRO 53 MAYUGE 83 BUHWEJU 113 KAKUMIRO 24 JINJA 54 MBALE 84 BUIKWE 114 OMORO 25 KAABONG 55 MBARARA 85 BUKOMANSIMBI 115 RUBANDA 26 KABALE 56 MITYANA 86 BULAMBULI 27 KABAROLE 57 MPIGI 87 BUTAMBALA 28 KABERAMAIDO 58 MOROTO 88 BUVUMA 29 KALANGALA 59 MOYO 89 BUYENDE 30 KALIRO 60 MUBENDE 90 GOMBA
11 MUNICIPALITIES 1 Arua MC 11 Moroto MC 21 Bushenyi- Ishaka MC 31 Kumi MC 2 Entebbe MC 12 Soroti MC 22 Rukungiri MC 32 Lugazi MC 3 Fort-Portal MC 13 Tororo MC 23 Nansana MC 33 Kamuli MC 4 Gulu MC 14 Kasese MC 24 Makindye-Ssabagabo MC 34 Kapchorwa MC 5 Jinja MC 15 Hoima MC 25 Kira MC 35 Ibanda MC 6 Kabale MC 16 Mukono MC 26 Kisoro MC 36 Njeru MC 7 Lira MC 17 Iganga MC 27 Mityana MC 37 Apac MC 8 Masaka MC 18 Masindi MC 28 Kitgum MC 38 Nebbi MC 9 Mbale MC 19 Ntungamo MC 29 Koboko MC 39 Bugiri MC 10 Mbarara MC 20 Busia MC 30 Mubende MC 40 Sheema MC 41 Kotido MC
12 MAP OF UGANDA SHOWING THE 115 DISTRICTS AS AT 1 ST MARCH, 2016 KOBOKO YUMBE MOYO LAMWO KAABONG MARACHA ADJUMANI KITGUM AMURU ARUA GULU PADER AGAGO KOTIDO OMORO ABIM MOROTO ZOMBO NEBBI NWOYA OTUKE OYAM KOLE NAPAK BULIISA MASINDI KIRYANDONGO LIRA ALEBTONG AMURIA APAC DOKOLO KATAKWI NAKAPIRIPIRIT KABERAMAIDOSOROTI AMUDAT HOIMA NAKASONGOLA AMOLATAR SERERE NGORA BULAMBULI KUMI KWEEN BUKEDEAKAPCHORWA BUYENDE BUKWO PALLISA KYANKWANZI NAKASEKE SIRONKO BUDAKA BUDUDA NTOROKO KAGADI KALIRO KIBUKU MBALE KAKUMIRO KAYUNGAKAMULI KIBOGA LUWERO BUTALEJA MANAFWA KIBAALE LUUKANAMUTUMBA BUNDIBUGYO IGANGA TORORO KABAROLE KYENJOJO JINJA MUBENDE BUGIRI KYEGEGWA BUSIA MITYANA KAMPALA BUIKWE MAYUGE KAMWENGE MUKONO GOMBA BUTAMBALA KASESE WAKISO SSEMBABULE MPIGI IBANDA BUKOMANSIMBI KALUNGU KIRUHURALYANTONDE RUBIRIZI BUSHENYI BUHWEJU MITOOMASHEEMA MBARARA RUKUNGIRI KANUNGU NTUNGAMO ISINGIRO LWENGO RAKAI MASAKA KALANGALA BUVUMA NAMAYINGO KISORORUBANDA KABALE 0 70, , ,000 Meters
13 Published by Ministry of Local Government Plot 1, Pilkington Road, Worker s House P.O. Box 7037 Kampala (U) Tel: Website: ps@molg.go.ug December 2016 Copyright 2016 Ministry of Local Government The material in this document may be freely reproduced provided due acknowledgement is made to the publisher and source.
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