Lesson 1Reading and understanding budget papers: stories, item details, capital plans, and money reportsThis part teaches councilors to go through budget books, line items, capital plans, and financial reports in Ugandan local government, spot key questions, and use simple words and pictures to share complex budget info with locals.
Budget stories and main summariesOrganisation charts and programme setupsLine-item and object-level detailsCapital improvement plans and project listsFund statements and cash flow reportsSharing budget data with the publicLesson 2Understanding and using money notes and cost guesses for suggested changesThis part shows how to read money notes and cost guesses, question ideas, and compare options, so councilors can grasp short- and long-term effects of suggested changes on running, capital, and staffing in Ugandan cities.
Main parts of a money noteDirect, indirect, and one-time costsRunning vs capital and life-cycle effectsChecking ideas and data sourcesComparing other cost situationsSharing money effects with the publicLesson 3Reserve rules, balanced budget guidelines, and money health signsThis part explains reserve rules, balanced budget needs, and key money health signs, helping councilors judge if a budget is strong, well-built, and can handle economic lows or emergencies in Uganda.
Types and aims of reserve fundsSetting and updating reserve goalsBalanced budget rules and exceptionsStructural balance vs one-time fixesKey money health signsUsing dashboards and trend checksLesson 4Basics of municipal debt: types of debt, bond issues, and effects on running budgetsThis part introduces municipal debt tools, how bonds are set up, and how borrowing affects running budgets, credit scores, and long-term options, enabling councilors to check proposed debt-funded projects wisely in Uganda.
Types of municipal debt toolsGeneral obligation vs revenue bondsDebt service times and coverageDebt limits, rules, and promisesCredit scores and borrowing costsChecking debt-funded capital projectsLesson 5Main spending areas: public safety, public works, parks, housing, general government, debt serviceThis part reviews main municipal spending areas and their drivers, helping councilors understand base duties, choice spaces, and how changes in one area can affect services, fairness, and long-term promises in Ugandan cities.
Public safety staffing and equipmentPublic works, streets, and infrastructureParks, recreation, and cultural servicesHousing, homelessness, and human servicesGeneral government and administrationDebt service and fixed dutiesLesson 6Ways to write and suggest budget changes and motionsThis part details how to write clear, legal budget changes and motions, work with staff, and gain support from colleagues, while foreseeing money, legal, and running effects before proposals reach the council in Uganda.
Spotting issues and budget toolsWorking with staff on change wordsStructuring motions and change formatsEnsuring legal and charter followingGuessing money and service effectsBuilding groups and negotiating changesLesson 7Main local money sources: property taxes, sales taxes, fees, government transfers, bonds, and grantsThis part covers main local money sources, their legal bases, ups and downs, and fairness effects, so councilors can understand money forecasts, spread sources where possible, and match choices with community values and ability in Uganda.
Property tax setup and limitsSales and use taxes and ups and downsFees, charges, and cost recoveryGovernment transfers and helpGrants, special funds, and reporting dutiesVoter-approved levies and bondsLesson 8Common budget limits and balances: restricted funds, accounting rules, and backup planningThis part looks at legal and real limits on budget choices, including restricted funds, accounting rules, and backup planning, and shows how councilors can handle balances while protecting main services and risk reserves in Uganda.
Restricted, dedicated, and choice fundsFund accounting and legal followingMaintenance of effort and ordersDesigning backups and reservesPrioritising cuts and service levelsSituation planning for money shocksLesson 9Setup of a typical Ugandan municipal budget: running, capital, enterprise, and special fundsThis part explains the setup of a typical Ugandan municipal budget, separating running, capital, enterprise, and special funds, and making clear how money can and cannot move between funds under legal and policy rules.
Running budget scope and limitsCapital budget and multi-year planningEnterprise funds and rate-payer modelsSpecial money and trust fundsInternal service and stabilisation fundsRules for transfers between fundsLesson 10Budget cycle and timeline: preparation, hearings, adoption, changes, mid-year checksThis part goes through each stage of the yearly budget cycle, from early staff forecasts to final council adoption and mid-year changes, highlighting legal deadlines, public input spots, and the councilor’s specific duties in Uganda.
Pre-budget forecasts and priority settingDepartment requests and city manager proposalPublic hearings and stakeholder involvementCouncil talks and change processAdoption, running, and watchingMid-year checks and fixing actions
