Circulars and Instructions

The following materials have been prepared to facilitate LGs in BFP and budget preparation process:

- A Table of IPFs in the new consolidated structure of grants.

- Supporting Schedule to the IPFs, with

o lists of LGs with wage allocations above formula level who should not budget for the recruitment of additional staff; and

o allocations to Lower Local Governments under the Unconditional Grant and the DDEG;

- Draft Grant and Budget information Papers which set the purpose and structure of grants in a sector; the allocation formulae and budget
requirements. Sector ministries may update thse papers during the course of the budget process.

- Budgeting Guidelines and Presentations to facilitate the preparation of BFPs and Local Government Budgets ; and

- Guidelines for Use of OTIMS to enable local governments to view their allocations online - www.budget.go.ug/fiscal_transfers

It is important to note that the status of the budget requirements, revised allocation formulae and associated Indicative Planning Figures (IPFs) remain in draft form, and may be subject to change. Feedback on the reforms is encouraged.