Financial Risk:
High
Score:
48/100
24
58/100
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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The Asset Management Policies and Guidelines (2023), issued by the Accountant‑General, outline how all public-sector assets—including those held by the Ministry of Defence (MoD)…
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The classification of a significant portion of UPDF procurements creates an environment where public scrutiny of asset disposal becomes exceedingly difficult. While there are…
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The Office of the Auditor General of Uganda’s 2023 report, detailing financial findings for the year ending June 30, 2023, is available online. The…
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25
50/100
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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The involvement of the Office of the Auditor General and the Public Procurement and Disposal of Public Assets (PPDA) authority signify a formal commitment…
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The independent verification of security sector assets by the Auditor General, acting on behalf of Parliament, provides a crucial check on potential abuses. However,…
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The MoDVA is required to submit its financial reports for parliamentary scrutiny and approval in accordance with legal requirements. As per Section 13(3) of…
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26
0/100
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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In the FY 2024/25, the governance and security sector was allocated Shs 9.1 trillion, representing 24.2% of the national budget, to strengthen law enforcement…
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27
50/100
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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The balance between transparency and national security is particularly evident in the parliamentary oversight of the Ministry of Defence and Veteran Affairs (MoDVA) budget.…
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28
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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The Auditor General’s reports to Parliament are comprehensive and serve as key documents for future parliamentary debates. Another important report is the Procurement and…
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The Public Accounts Committee (PAC) of the Ugandan Parliament plays a critical role in ensuring accountability within the security sector. The PAC of the…
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29
75/100
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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Under the Public Finance and Management Act (2015), off-budget military expenditure is not permitted by law. If the Ministry of Defence wants money, it…
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There is no public evidence to prove off-budget military expenditures.[1][2] Therefore, this indicator is marked as Not Applicable.
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There is no public evidence to prove off-budget military expenditures. However, the MoDVA requests supplementary budgets from Parliament more often. In the 23rd Edition…
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The Access to Information Act (2005) which allows citizens to access information from public bodies including the military. However, the access to information act…
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The classification of defence information in Uganda presents a substantial obstacle to public and civil society oversight, often justified under the pretext of national…
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The Access to Information Act (2005) grants the public the right to request information, but exemptions for national security and classified information under Section…
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31
38/100
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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The National Enterprise Corporation (NEC), the commercial arm of the Uganda People’s Defence Force, operates extensive business interests across agriculture (e.g., Nakasongola sunflower and…
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The National Enterprise Corporation (NEC), as a state-owned commercial arm of the Ministry of Defence and Veteran Affairs (MoDVA), demonstrates a commendable degree of…
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32
63/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
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The independence and reliability of the scrutiny applied to military businesses by the Office of the Auditor General and the Public Procurement and Disposal…
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The transparency surrounding the financial operations of military-owned businesses in Uganda is supported by statutory audit processes conducted by the Office of the Auditor…
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33
75/100
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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Section 37 (1) of the Uganda Peoples’ Defence Force (UPDF) Act imposes restrictions on the military during full-time service. It states that subject to…
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The constitutional provisions outlined in Articles 208 and 209 of Uganda’s Constitution, which prohibit the army from engaging in unauthorised private enterprise, are intended…
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77
38/100
Is comprehensive data on actual spending on defence published during the budget year?
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MoF’s Budget Portal and Vote Performance Reports offer disaggregated spending data within the financial year, often broken down by major line items or programs.…
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The Auditor General’s report to the parliament provides data on spending of the defence. Other important documents are Vote: 004 Ministry of Defence Quarter…
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The details of the actual spending are part of the Budget Performance Report, which is published at the beginning of the new financial year…
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In the FY 2021/2022 the MoDVA had a total budget of UGX. 4,168Tn which was all warranted. Out of this, UGX. 4.167Tn was spent…
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0
NA/100
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Asset Disposals
Q24
NA/100
How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?
View Question
Q25
NA/100
Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?
View QuestionSecret Budgets
Q26
NA/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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Q27
NA/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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Q28
NA/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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Q29
NA/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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Q30
NA/100
Are mechanisms for accessing information from the defence sector effective?
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Q31
NA/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?
View QuestionMilitary-owned Businesses
Q32
NA/100
Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
View QuestionIllegal Private Enterprise
Q33
NA/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?
View QuestionActual Military Spending
Q77
NA/100