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The government spent a total of sh6.07 trillion in supplementary funds during the 2024/2025 financial year, bringing overall budget expenditure to sh78 trillion.
During the same financial year, Parliament had approved a national budget of sh72.136 trillion.
While tabling the Supplementary Appropriation (No. 2) Bill, 2025, the State Minister of Finance in charge of General Duties, Henry Musasizi, informed Parliament that the funds were drawn from the Consolidated Fund to meet additional expenditures across all four quarters of the financial year.
Musasiizi noted that although supplementary expenditure has increased, the Ministry of Finance has put measures in place to ensure that such funds are only used for unforeseen and emergency items.
“Supplementary should not be applied at any moment; it should only be for items that are unforeseen and emergency in nature,” Musasizi said.
Musasiizi presented the Bill on behalf of the finance minister, Matia Kasaija.
Parliament was asked to retrospectively approve the disbursement, effective July 1, 2024, to regularise payments already made to various government departments and programmes.
The Bill seeks to provide for supplementary appropriation from the Consolidated Fund to meet additional expenditure for the financial year 2024/2025.
Kasaija said supplementary spending was driven by emerging priorities and expenditure gaps that were not anticipated in the original budget.
Allocations detailed in the Bill cover various sectors, including infrastructure, social services, security, and administrative costs.
The Speaker of Parliament, Anita Among, referred the Bill to the Budget Committee for scrutiny, reinforcing oversight on public spending.
In a budget circular dated February 13, 2026, the permanent secretary at the Ministry of Finance, Ramathan Ggoobi, advised all accounting officers to prioritise core mandates and high-impact actions within approved budget ceilings.
He warned against repeated requests for supplementary funding for obligations that should have been adequately planned for.
“Some votes consistently request virements and supplementary funding for items that should have been planned for,” Ggoobi noted.
“This undermines effective budget planning and leads to mid-year budget pressures. Therefore, unwarranted virements will be declined, and supplementary requests not complying with the Public Finance Management Act will be rejected. From the 2026/27 financial year, adherence to this will be a key performance metric for Accounting Officers,” he added.