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KAMPALA - Parliament has passed the supplementary Appropriation Bill 2023 that sought to consolidate all the supplementary expenditures that were passed by Parliament during the Financial year 2022/23.
According to the Finance Committee report, government during the implementation of the 2022/23 financial year budget, sought additional resources of sh2.9 trillion to finance what they called unforeseen expenditures.
The supplementary schedules including addenda were laid before Parliament in according with Article 156(3) and Section 25 of the Public Finance Management Act 2025.

Speaker Among insisted that the Bill was different from schedules and quickly put a question about which members voted for but with amendments. (All Photos by Miriam Namutebi)
Although the Bill at first met strong resistance from the Opposition MPs led by Nandala Mafabi and Ibrahim Ssemujju who argued that it was presented outside the law since the law talks of presentation within the four months, it still sailed through but with amendments.
In its report tabled by MP Achia Remigo, the Budget Committee members noted inconsistencies between the figures passed by Parliament and those indicated in the Appropriation Bill.

For example, the MPs noted that whereas Parliament passed a supplementary budget for the Ministry of Gender, Labour and Social Development of sh3.59b, the appropriation Bill had sh7.5b, Tororo Municipal Council was allocated sh5.27b but the appropriation bill had sh5.26b, Apac Municipal Council had sh3.897b yet the Appropriation Bill had sh3.879b.
Bushenyi-Ishaka Municipal Council was not allocated any money but had sh17m in the appropriation Bill.
In his one and half-minority report, MP Ssemujju said Parliament was just performing a ceremony since the money had already been spent.

The Attorney General Kiwanuka Kiryowa guided that as long as the law remains the same, Parliament is rightfully doing its work.
He noted that although Parliament complained about the government expenditure for Munyonyo Conference Center and Atiak Sugar factory, sh698b money borrowed from lending institutions, the money was approved and spent.
“You borrowed money from lending institutions. Parliament should at least be briefed but you did not,” he said.
He added that although according to the Auditor General, the total supplementary expenditure amounted to sh4.4 trillion, the Appropriation Bill has only sh2.9 trillion. He demanded that reconciliation be done before the Bill was passed.

Several other MPs complained that whereas the money was passed, there were entities that had not been accessed their supplementary monies.
Several other MPs complained that whereas the money was passed, there were entities that had not been accessed their supplementary monies.
Mafabi complained that while Parliament was discussing a Bill of 2023, the Auditor General had already closed the accounts and produced a report.
“Which accounts is he going to use when he has already audited and written a report? Secondly, the law talks 4 months which elapsed on November 2023,” he said.

The Attorney General Kiwanuka Kiryowa however guided that as long as the law remains the same, Parliament is rightfully doing its work.
“The law talks of appropriation but does not talk about when it should be done. It says within the following financial year but does not talk of when. However, we need to review the law and include that in,” he advised.
Among however insisted that the Bill was different from schedules and quickly put a question about which members voted for but with amendments.