Article 190-200 Uganda Constitution 1995

National Objectives and Directive Principles of State Policy Preamble Article 1-4 [Chapter 1 – The Constitution] Article 5-8A [Chapter 2 – The Republic] Article 9-19 [Chapter 3 – Citizenship] Article 20 (Fundamental and other human rights and freedoms) Article 21 (Equality and freedom from discrimination) Article 22 (Protection of right to life) Article 23 (Protection of personal liberty) Article 24 (Respect for human dignity and protection from inhuman treatment) Article 25 (Protection from slavery, servitude and forced labour) Article 26 (Protection from deprivation of property) Article 27 (Right to privacy of person, home and other property) Article 28 (Right to a fair hearing) Article 29 (Protection of freedom of conscience, expression, movement, religion, assembly and association) Article 30 (Right to education) Article 31 (Rights of the family) Article 32 (Affirmative action in favour of marginalised groups) Article 33 (Rights of women) Article 34 (Rights of children) Article 35 (Rights of persons with disabilities) Article 36 (Protection of rights of minorities) Article 37 (Right to culture and similar rights) Article 38 (Civic rights and activities) Article 39 (Right to a clean and healthy environment) Article 40 (Economic rights) Article 41 (Right of access to information) Article 42 (Right to just and fair treatment in administrative decisions) Article 43 (General limitation on fundamental and other human rights and freedoms) Article 44 (Prohibition of derogation from particular human rights and freedoms) Article 45 (Human rights and freedoms additional to other rights) Article 46-49 (Human Rights and Freedoms During a State of Emergency) Article 50 (Enforcement of Rights and Freedoms by Courts) Article 51-58 (Uganda Human Rights Commission) Article 59 (Right to vote) Article 60-68 (Electoral Commission) Article 69-76 (Political Systems & General) Article 77-87A (Establishment Composition and Functions of Parliament) Article 88-97 (Procedure of Parliament & General) Article 98-110 (The President) Article 111-119A (The Cabinet) Article 120-125 Article 126-136 Article 137-145 Article 146-151 Article 152-160 [FINANCE – General] Article 161-164 [Central Bank of Uganda & Auditor-General] Article 165-175 [Chapter 10 – The Public Service] Article 176-189 Article 190-200 Article 201-207 Article 208-217 Article 218-222 Article 223-232 [Chapter 13 – Inspectorate of Government] Article 233-236 [Chapter 14 – Leadership Code of Conduct] Article 237-245 [Chapter 15 – Leadership Code of Conduct] Article 246 [Chapter 16 – Institution of traditional or cultural leaders] Article 247-257 Article 258-262 (Amendment of the Constitution) Article 263-274 Article 275-288 Article 289-294 First Schedule Second Schedule Third Schedule Forth Schedule Fifth Schedule Sixth Schedule Seventh Schedule

Article 190-200 Uganda Constitution 1995

Table of Contents

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

Planning

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.

See also  Article 223-232 Uganda Constitution 1995

(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

Accountability

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.

See also  Article 22 Uganda Constitution 1995

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
(c) incompetence.

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.

Published by

LawGlobal Hub

LawGlobal Hub is your innovative global resource of law and more. We ensure easy accessibility to the laws of countries around the world! Publish your legal articles with us today.

Leave a Reply

Your email address will not be published.