ABSTRACT
An Act of Parliament established Uganda’s Parliamentary Budget Office (PBO) on 27 February 2001, although the provisions of the act only came into force on 1 July 2001 when the president assented to the bill. The objective of the act was to ‘Provide for and regulate the budgetary processes for a systematic and efficient budgetary processes and other matters connected therewith.’ The bill was initiated as a private member’s bill by the Chairpersons of the Committee on Finance, Planning & Economic Development and the Committee of National Economy and scrutinized by the relevant committee of Parliament (the Committee of Finance, Planning & Economic Development). This Committee examined the bill and made a lot of improvements, clearly prescribing responsibilities and timelines for the various stakeholders in the budget-making and execution process.
