Financial Risk:

Moderate

Score:

57/100

Asset Disposals

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Q24 50/100

How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?

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Controls Score: 100 / 100
By law, all government entities are supposed to follow the Public Procurement and Disposal of Public Assets (PPDA) Act 2003 when disposing of their…
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Transparency of disposal process Score: 50 / 100
According to one MP [1], the MoDVA has the habit of “blackmailing everybody that this and that is classified”. In his opinion, only smaller…
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Transparency of financial results of disposals Score: 0 / 100
Some defence matters are above scrutiny and are considered very confidential [1]. Another source observed that defence officials feel they are above Parliament [2],…
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Q25 33/100

Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?

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Scrutiny Score: 50 / 100
The Office of the Auditor General [1, 2] and the Public Procurement and Disposal of Public Assets (PPDA) [3] scrutinise what has been given…
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Independence Score: 0 / 100
According to one MP [1], “[the] defence is not accountable, they are accountable to only Museveni and may be some of their supervisors”. He…
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Transparency Score: 50 / 100
The Office of the Auditor General [1, 2] and the Public Procurement and Disposal of Public Assets (PPDA) [3] scrutinise what has been given…
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Secret Budgets

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Q26 25/100

What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?

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Score: 25 / 100
According to local media reports [1], a colossal sum of money has been set aside for the purchase of an unnamed item by the…
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Q27 25/100

Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?

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Score: 25 / 100
Only three legislators (the speaker, the chairperson of the budget committee, and the chairperson of the Committee on Defence and Internal Affairs are provided…
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Q28 50/100

Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?

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Comprehensiveness Score: 25 / 100
The auditor general’s reports to Parliament [1, 2] are some of the key reports that Parliament receives for future debate. The other report is…
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Parliamentary scrutiny Score: 75 / 100
There are two types of committees in Parliament. Standing committees and sectoral committees. Standing committees last two and half years. They are set up…
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Q29 100/100

In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?

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Permitted exceptions Score: 100 / 100
While this is not permitted by law, under the Public Finance and Management Act (2015)[1], given the secrecy of the Ministry of Defence and…
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Recording mechanisms Score: NA / 100
This indicator is scored Not Applicable, as there is no provision for off budget expenditure by the military [1, 2]. The Public Finance and…
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Prevalence Score: 100 / 100
The MoDVA has been requesting supplementary budgets from Parliament more often. There is no public evidence to prove that off-budget military expenditures happen [1,…
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Q30 75/100

Are mechanisms for accessing information from the defence sector effective?

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Legal framework Score: 100 / 100
The entry point for any information is through the army/ministry of defence spokesperson [1], who will then make reference to the officer in charge…
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Classification of information Score: NS / 100
This indicator Not Scored in the GDI. The Access to Information Act(2005) [1] provides for the classes of information that can be obtainable from…
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Effectiveness Score: 50 / 100
Section 16 of the Access to Information Act [1] is about the decision on request and notice of information. Subsection (1) of the act…
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Q31 63/100

Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?

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Extent of commercial ventures Score: 50 / 100
The defence and security instituions owns bullet making industries, and armoured vehicle assembling plants. While these busineses are funded by the government under the…
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Transparency Score: 75 / 100
These businesses are publicly known, and some of their key managers are appointed by the president [1]. They are subject to annual audits by…
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Military-owned Businesses

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Q32 75/100

Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?

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Independent scrutiny Score: 50 / 100
The Office of the Auditor General [1, 2] scrutinises the operations of these businesses and undertakes annual audits. These audit reports are then submitted…
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Transparency Score: 100 / 100
The Office of the Auditor General [1, 2] provides full audit reports of the military businesses to Parliament as mandated by law. These audit…
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Illegal Private Enterprise

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Q33 63/100

Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?

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Prohibition Score: 50 / 100
Section 37 (1) of the Uganda Peoples’ Defence Force (UPDF) Act [1] imposes restrictions on the military during full-time service. It states that subject…
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Prevalence Score: 75 / 100
According to the UPDF mandate[1], the army is not allowed to engage in any unauthorised private enterprise, which is in accordance with Articles 208…
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Actual Military Spending

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Q77 69/100

Is comprehensive data on actual spending on defence published during the budget year?

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Proactive publication Score: 75 / 100
These are published in the Budget Performance Report and in ministerial policy statements [1] of the Ministry of Defence and Veteran Affairs (MoDVA). There…
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Comprehensiveness Score: 50 / 100
According to the Budget Performance Report for the Ministry of Defence, at the beginning of FY 2018/19, the MoDVA was allocated a budget of…
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Timeliness Score: 100 / 100
The details of the actual spending are part of the Budget Performance Report [1], which is published at the beginning of the new financial…
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Comparison against budget Score: 50 / 100
The Budget Performance Report is a detailed report providing the deatils of each government minstry budget for the out going fincail year as they…
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