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Government of Uganda · Ministry of Finance, Planning & Economic Development
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Uganda's Public Financial Management reform journey

Reforms Historical Timeline

A record of the major Public Financial Management reforms coordinated through Uganda's finance and planning institutions from 1986 to the current reform horizon.

1986reform journey begins
6major reform phases
2030current reform horizon

PFM institutional memory

Four decades of public finance reform.

The timeline tracks the laws, institutions, systems and accountability reforms that changed how Government plans, raises, allocates, spends and accounts for public resources. REAP is therefore presented as part of a much longer PFM reform continuum, not as the beginning of the story.

  1. 1986 to 1990

    Economic recovery & early PFM reform

    Rebuilding the foundations of public finance

    Uganda began a sustained programme of economic and public finance reform, laying the foundation for more predictable budgeting and stronger management of public resources.

    Key reforms and milestones

    • Structural adjustment reforms
    • Introduction of the Medium Term Expenditure Framework to improve budget predictability and aid harmonisation
    Reform focus

    Improving efficiency in service delivery and restoring basic fiscal and budget management capacity.

  2. 1990 to 2002

    Institution building & fiscal discipline

    Stronger institutions and strategic allocation

    The reform agenda moved from recovery toward stronger revenue institutions, fiscal discipline, decentralisation and a clearer legal framework for the national budget.

    Key reforms and milestones

    • Further structural reforms, including tariff reforms
    • Establishment of the Uganda Revenue Authority
    • Fiscal decentralisation strategy
    • Budget Act 2001
    • Economic and Financial Management Project phases supporting coordinated reform
    Reform focus

    Fiscal discipline and strategic allocation of resources, including the poverty-eradication agenda.

  3. 2002 to 2012

    PFM modernisation & automation

    From rules on paper to stronger systems

    Public finance reform expanded into legislation, automation, institutional strengthening and professionalisation of the people and systems that manage government finances.

    Key reforms and milestones

    • Public Finance and Accountability Act 2003
    • Enhanced institutional setup for Public Financial Management
    • Automation of financial management systems
    • Professional accreditation and capacity development for PFM staff
    • Output-based reform within Results Oriented Management
    • FINMAP reform coordination and systems strengthening
    Reform focus

    Improving the effectiveness of public service delivery through stronger systems, institutions and skills.

  4. 2012 to 2018

    FINMAP III & control reforms

    Deeper controls, automation and accountability

    The reform programme deepened controls across the budget cycle, modernised core government systems and strengthened accountability, payroll, audit, procurement and budget transparency.

    Key reforms and milestones

    • Treasury Single Account and straight-through processing
    • Decentralisation of payroll and pension management
    • Public Finance Management Act 2015
    • Macro-economic forecasting reform
    • Programme Based Budgeting system
    • Strengthening the independence of the Office of the Auditor General and legislative oversight
    • Automation of government financial systems
    • Tax administration reforms including e-Tax and TIN reforms
    • Aid and debt management reforms
    • Decentralisation of internal audit
    • Public procurement and budget transparency reforms
    Reform focus

    Budget credibility, budget control, and compliance with PFM rules and regulations.

  5. 2018 to 2023

    REAP Phase I

    Resource Enhancement and Accountability Programme

    REAP succeeded FINMAP III as the coordinated implementation mechanism for the next stage of Uganda's Public Financial Management reforms, retaining earlier institutional gains while widening the focus to results and accountability.

    Key reforms and milestones

    • Continued Treasury Single Account strengthening
    • IFMS and personnel/payroll system upgrades
    • Wage and payroll management improvements
    • Budget formulation, implementation, monitoring and reporting enhancements
    • Budget transparency strengthening
    • Improved revenue mobilisation at central and local government levels
    • Coordinated reform work across resource mobilisation, planning and budgeting, public investment, accountability systems, local government PFM, and oversight and governance
    Reform focus

    Deeper service-delivery efficiency, stronger compliance and citizen accountability, better resource mobilisation and improved value for money from public investment.

    Read related programme history
  6. 2023 to 2030 Current reform phase

    REAP Phase II

    The next step in Uganda's PFM reform continuum

    The second REAP step carries the reform programme toward 2030. Within this period, the current national PFM Reform Strategy for July 2025 to June 2030 is framed around growth, fiscal credibility and improved service delivery.

    Key reforms and milestones

    • Strengthened fiscal strategy, planning and budgeting
    • Sustainable domestic resource mobilisation
    • Stronger public investment management and value for money in procurement
    • Sustained PFM compliance in budget execution, payroll and pensions
    • Stronger local government PFM systems
    • Oversight, governance, transparency and accountability reforms
    • Continued digitisation and integration of government PFM systems
    Reform focus

    PFM for growth and improved service delivery, with stronger fiscal credibility, accountability, resource mobilisation and value for money.

    Read related programme history

Continuity, not replacement

Earlier reforms still shape today’s PFM system.

Legislation, systems and institutional reforms created in earlier phases continue to shape current public finance management. Historical strategies, FINMAP material and REAP Phase I documents should therefore remain searchable and clearly dated alongside current reform information.

Browse PFM reports & resources