¶ Annual Work Plans and Budgets
Section 5 and 6 of the Budget Act 2001 supported by section 9 (3) and 13 (6) of the Public Finance Management Act, 2015) have been operationalized through Treasury Instructions (2017) issued by the Secretary to the Treasury. These instruments require that the BFP prepared under sub-section 8.3 above, and the annual budgets be prepared based on the approved NDP. Similar instructions apply to the requirement for projects to be included in the annual budgets.
The GoU Budget Process normally starts in September each year when the Budget Call Circular is issued by the Secretary to the Treasury. This triggers budgeting activities at all levels of Government. The budget process then goes through consultative steps with the following milestones:
Source: http://hecarethforyou.blogspot.com/2013/04/a-guide-to-budget-process-in-uganda.html
Instruction 362: In order to avoid delays FMIs should start to collect the relevant information for the BFP even before the Budget Call Circular is issued in September, say, as soon as the previous financial year has ended, i.e. in July, or even earlier for some of the information. To this end, it is good practice for the FMIs to make internal calls for preparation of annual operations plans and budgets well ahead of the budget circular call. This way, the forestry plans and budgets are ready for integration with other sectors well in time
Instruction 363: The work plans, targets and budgets that are eligible to include in the annual budget framework paper shall take into account the following considerations:
• The NDP, NFP, DFDPs and FMPs are the primary source documents for activities to be included in the AWPs and budgets.
• In all cases the process for the preparation of annual work plans, and budgets, including annual BFPs should ensure full and effective participation of all the staff of the FMIs and key stakeholders.