A. BACKGROUND

Uganda has made efforts to address corruption by establishing accountability agencies, including the Inspectorate of Government, the Office of the Auditor General, the Public Procurement and Disposal of Public Assets, the State House Anti-Corruption Unit, and the Financial Intelligence Authority. among others. Despite efforts, Uganda’s fight against corruption in public finance management remains an uphill battle. The country’s dismal ranking of 142nd out of 180 on the 2023 Corruption Perceptions Index (Transparency International, 2023), with a mere 26% score, directly impedes socio-economic transformation and degrades the quality of vital public services.

Introduction

Auditing is a vital government tool for curbing corruption. In Uganda, the Office of the Auditor General issues annual reports on public resource use, leading to Parliamentary recommendations. In response, the Public Finance Management Act (PFMA) 2015 mandates the Secretary to the Treasury to prepare a Treasury Memorandum, detailing the government’s agreed-upon actions to address these recommendations. The Treasury Memorandum serves as a monitoring tool, outlining measures that National and Local Government Votes commit to undertaking. These actions address critical audit issues such as poor budget performance and service delivery irregularities

However, the persistent challenge is the non-implementation of actions specified within the Treasury Memoranda. This inaction undermines efforts towards transparency and accountability in fighting corruption, directly impeding Uganda’s progress on SDG 16.5 (reducing corruption) and the broader SDG 16 goal of building accountable institutions.

Assessing Treasury Memoranda Implementation.

To accelerate SDG 16, CSBAG, with support from Denmark, the Netherlands, Sweden, and Ireland, is conducting a study. This research will assess whether accounting officers and their respective agencies have actually implemented the actions they committed to in the Treasury Memorandum in the Local Governments of Madi Okollo, Yumbe, Adjumani, Abim, Nabilatuk, Rubanda, Kanungu, and Budaka. The findings will inform strategies to enhance public finance management and strengthen institutional accountability in Uganda’s anti-corruption efforts.

B. OBJECTIVES OF THE STUDY

Overall Objective:  To assess the extent of implementation of the treasury memorandum recommendations by local governments.

Specific Objectives.

1.  To ascertain whether local governments implemented actions agreed upon in the Treasury memoranda.
2. To verify with the local government whether actual implementation was done.
3. To identify challenges that hinder LGs in the implementation of the actions in the Treasury memoranda

C.  SCOPE OF WORK

1. Literature Review
   • Review of relevant existing National and local government Audit Documents, including previous audit reports, Treasury Memorandum documents, PFM Act and other relevant policy and legal frameworks.
   • Review reports by anti-corruption agencies, civil society, and development partners related to audit implementation and public finance accountability in Uganda, especially at the local government.
2. Data Collection.
   • Collect primary data through interviews, focus group discussions, and surveys with key stakeholders[1] involved in the audit follow-up process and implementation.
   • Review local government Treasury Memorandum reports and local government audit reports to identify the status of action on the agreed-upon upon by to implement the recommendations in the districts.
   • Gather evidence on whether and how audit recommendations were implemented.
3. Institutional Analysis
   • Identify key local governments that provide direct contact with citizens.
4. Stakeholder Mapping
   • Identify the key stakeholders involved in promoting accountability at the local government.
5. Recommendations
   • Develop actionable and context-specific recommendations targeting local governments.
   • Propose strategies and interventions to improve the uptake, follow-up, and implementation of audit recommendations to enhance transparency, accountability, and service delivery.
   • Develop evidence-based advocacy to support CSBAG and partners in their efforts to strengthen public finance management and combat corruption.

D. DELIVERABLES

• Inception Report: Detailing the methodology, workplan, data collection tools and target list of local governments.
• Draft Report: Providing initial analysis and findings for stakeholder validation.

• Final Report: Incorporating all feedback and providing comprehensive analysis, policy recommendations, and stakeholder action plan.
• Policy Brief:   A 3-5-page advocacy policy brief which includes a summary of findings and advocacy messaging.
• PowerPoint Presentation: For Dissemination to stakeholders.

E. DURATION

The study will be conducted within 45 working days, with final outputs delivered.

F. REQUIRED COMPETENCIES

The lead consultant or team should have the following:

• Postgraduate degree in Economics, Public Finance Management, Public Policy, Governance, or a related field.
• Proven experience in governance research, anti-corruption studies.
• Strong analytical, writing, and stakeholder engagement skills.
• Familiarity with the Ugandan political, governance, and data landscape

G. APPLICATION PROCESS

Interested consultants or firms should submit a technical and financial proposal comprising:

• A brief overview of the Terms of Reference along with a critique.
• A financial proposal detailing the costs associated with key tasks.
• A technical proposal outlining the proposed methodology for conducting the consultancy.
• Detailed CVs of the lead consultant and associated consultants, highlighting relevant experience.
• References from similar assignments, including contact information.

Submit applications to:

The Executive Director

Civil Society Budget Advocacy Group (CSBAG)

P.O.BOX 660, Ntinda Kampala, Uganda.

Plot 11 Vubyabirenge Close, Ntinda -Stretcher Road

Email: hr@csbag.org

Deadline: 5:00 p.m., August 15, 2025.

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[1] Including local government in Madi Okollo, Yumbe, Adjumani, Abim, Nabilatuk, Rubanda, Kanungu, and Budaka, Finance Department staff, officers from the Office of the Auditor General, etc.