Part I - Preliminary
Part II - Local Governments
Part III - Local Government Set Up
Part IV - Functions and Powers of Local Government Council
Part V - Administrative Units
Part VI - The District Public Service
Part VII - Resident District Commissioner
Part VIII - Financial Provisions
Part IX - Inspection, Monitoring and Co-Ordination of Local Governments
Part X - Local Government Councils Elections
Part XI - Miscellaneous Provisions
Schedules
9. (1) Two or more District Councils may, in accordance with Article 178 of the Constitution -
(a) co-operate in the areas of culture and development; and
(b) for the purpose of the co-operation, form and support Councils, Trust Funds or Secretariats.
(2) A Local Government Council may concur with any other Local Government Council in appointing a joint Committee for any matter in which have a common interest.
Part IV - Functions and Powers of Local Government Council
ARTICLE 31 – Functions, Powers and Services of Council
31. (1) Subject to the Constitution a Local Government Council shall, within its area of jurisdiction –
(a) exercise all political and executive powers and functions;
(b) provide services as it deems fit with the exception of functions, powers and services listed under Part 1 of the Second Schedule;
(c) protect the Constitution and other laws of Uganda and promote democratic governance; and
(d) ensure the implementation and compliance with Government policy.
(2) Without prejudice to the generality of subsection (1) a District Council shall perform and carry on the functions and services specified under Part 2 of the Second Schedule.
(3) Urban Councils shall have autonomy over their planning and financial management when carrying out the functions and services under Part 3 of the Second Schedule.
(4) Subject to subsection (5), in rural areas, a Local Government Council may devolve to a Lower Council some of the functions and services specified under Part 4 of the Second Schedule and, in Urban areas, functions and services specified under Part 5B of the Second Schedule.
(5) A devolution under subsection (4) of this section shall not be effected unless –
(a) both parties are in agreement;
(b) the necessary resources are made available for the exercise of those functions and powers, services and responsibilities; and
(c) appropriate measures are taken to bring the change to the attention of the Public.
(6) A Local Government shall monitor the performance of persons employed by the Government or a higher Local Government to provide services in its area of jurisdiction and monitor the provision of Government services or the implementation of projects in the area.
(7) A Local Government shall protect the Constitution and other laws of Uganda and shall promote democratic governance of the area under its jurisdiction.
Part VI - The District Public Service
Part VII - Resident District Commissioner
71. (1) There shall be for each District a Resident District Commissioner who shall be a Senior Civil Servant appointed by the President.
72. (1) The Resident District Commissioner shall -
(a) represent the President and Government in the District;
(b) co-ordinate the administration of Government services in District;
(c) advise the District Chairperson on matters of national nature that may affect the District or its plans or programmes, and particularly the relations between the District and the Government;
(d) monitor and inspect the activities of Local Governments and where necessary advise the Chairperson;
(e) carry out such other functions as may be assigned by the President or prescribed by Parliament.
(2) The Resident District Commissioner may -
(a) sensitise the populace on governmental policies and programmes, and in so doing shall liaise with the District Chairperson;
(b) advise the Chairperson to instruct the Chief Internal Auditor to carry out special audit and submit to the Council;
(c) draw the attention of the Auditor General to the need for special investigation audits of the Local Government Council;
(d) draw the attention of the Inspector General of Government to a need to investigate any cases of mismanagement or abuse of office;
(e) draw the attention of any relevant line Ministry to the divergence from or non-compliance with Government policy by any Council within his or her area of jurisdiction;
(f) in consultation with the Speaker of Chairperson of a Council as the case may be, address the Council from time to time on any matter of national importance.
(2) The Resident District Commissioner may –
(a) sensitise the populace on governmental policies and programmes, and in so doing shall liaise with the District Chairperson;
(b) advise the Chairperson to instruct the Chief Internal Auditor to carry out special audit and submit to the Council;
(c) draw the attention of the Auditor General to the need for special investigation of the Local Government Council;
(d) draw the attention of the Inspector General of Government to a need to investigate any cases of mismanagement or abuse of office;
(e) draw the attention of any relevant line Ministry to the divergence from or non-compliance with Government policy by any Council within his or her area of jurisdiction;
(f) in consultation with the Speaker or Chairperson of a Council, as the case may be, address the Council from time to time on any matter of national importance.
75. (1) There shall be a Local Government Finance Commission consisting of seven members appointed by the President for a period of four years and shall be eligible for re-appointment.
77. 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 money 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 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) deal with disputes between Local Governments over financial matters and tender advice relating thereto to the parties involved, the Minister and the Minister responsible for Finance as may be necessary; and
(f) perform such other functions as Parliament may prescribe.
81. (1) Local Governments may levy, charge and collect fees and taxes, including rates, rents, royalties, stamp duties, personal graduated tax, and registration and licensing fees and the fees and taxes that are specified in the Fifth Schedule.
(2) Each Local Government shall, draw up a comprehensive list of all its internal revenue sources and maintain data on total potential collectable revenue.
(3) A Local Government may collect fees or taxes on behalf of the Government as its agent and where a Local Government acts as an agent a portion of the funds collected shall be retained by the Local Government as may be agreed upon between the two parties and any extra obligation transferred to a Local Government by the Government shall be fully financed by the Government.
(4) A Village Council may, with the approval of the Sub-county Council, impose a service fee in the course of execution of its functions.
85. For the purposes of Article 195 of the Constitution a Local Government may borrow money or accept and use a grant or assistance as is provided in the Fifth Schedule.
Part IX - Inspection, Monitoring and Co-Ordination of Local Governments
96. The co-ordination of and advocacy for Local Governments shall be the responsibility of the Ministry responsible for Local Governments.
98. (1) A Government Line Ministry shall -
(a) monitor and co-ordinate Government initiatives and policies as they apply to Local Governments;
(b) co-ordinate and advise persons and organisations in relation to projects involving direct relations with Local Governments; and
(c) assist in the provision of technical assistance to Local Governments.
(2) The Ministry of Local Government shall -
(a) co-ordinate Local Governments for purposes of harmonisation; and
(b) co-ordinate activities of a District Council in case of taking over of administration of a District Council by the President under Article 202 of the Constitution.
101. (1) The president may, with the approval of two thirds of all the members of Parliament, assume the executive powers of any district in any of the following circumstances -
(a) where the District Council so requests and it is in the public interest to do so;
(b) where a state of emergency has been declared in that District or in Uganda generally; or
(c) where it has become extremely difficult or impossible for a District Government to function.
(2) The exercise by the President of the power conferred by this section, may be done through such person or officer as the President may appoint; and the legislative functions shall be exercised by Statutory Instruments.
(3) Unless approved by Parliament for a longer term the exercise by the President of the power conferred by this section, shall be for a period not exceeding ninety days.
(4) Upon the expiry of the term under subsection (3) of this section -
(a) the President shall hand back the administration of the District to the incumbent District Government; or
(b) if Parliament decides that the prevailing circumstances still make it impossible for the incumbent District Government to assume the administration of the District then -
(i) where the unexpired term of the Council is longer than twelve months, the President shall cause elections to be held for a new District Council within sixty days; or
(ii) where the unexpired term of the Council is less than twelve months the President shall continue to administer the District until the next elections are held.
Part XI - Miscellaneous Provisions
175. Where under this Act the Minister of Local Government is empowered to exercise any powers or perform any duties, the Minister may delegate that power or duty to any person by name, or office, to exercise that power or duty on his or her behalf, subject to any conditions, exceptions, and qualifications as the Minister may prescribe.
176. (1) The Minister may, by statutory instrument make regulations for the better carrying into effect the provisions of this Act.
(2) The Minister may, by statutory instrument, and with the approval of the Cabinet, amend, replace, alter or revoke any of the Schedules provided under this Act and the Minister shall not have to delegate this function.
(3) The Minister shall, as soon as is practicable after the publication of a Statutory Instrument under this section cause the instrument to be laid before the Legislature and the Legislature may amend or revoke the Statutory Instrument and if no amendment or revocation is effected within two weeks of its being laid before the Legislature it shall be deemed to have been approved.
(4) Notwithstanding the provisions of the Interpretation Decree, 1976, the Minister may, while exercising his powers under subsections (1) and (2), by statutory instrument, prescribe such fines as may be appropriate, in the circumstances.






