Uganda opened spending appropriations of 21,820 billion shillings on Thursday 15 October for the second quarter of the 2026-2027 budget year, nearly half of which is for debt and treasury operations, according to a statement from the Ministry of Finance. The envelope is to finance the running of administrations, public services and priority investments.
Debt and treasury operations account for 10,750 billion shillings, or around 49.3% of the total. All quarterly appropriations equal some 26% of the approved annual budget. Their scheduling takes into account expected domestic revenue, cash availability and anticipated external disbursements, the ministry said.
Civil service salaries receive 2,420 billion shillings, while pensions and terminal benefits receive 376.6 billion. Another 130 billion is earmarked for verified arrears of salaries, pensions, allowances and public service invoices. Administrative officials must validate these payments and avoid building up new unpaid bills.
The Treasury also reminds that spending commitments must be covered by an approved budget and available resources. Recruitment may only be carried out within the authorised salary appropriations.
This framing comes amid monetary pressure. According to the ministry, the shilling has lost 6% against the dollar since the start of August, while annual inflation rose from 4% in July to 4.6% in September.