Article 194 of the Constitution of Uganda : Local Government Finance Commission
Finances of local governments
194.Local Government Finance Commission
(1)There shall be a Local Government Finance Commission which shall consist of seven members appointed by the President.
(2)Of the seven members referred to in clause (1) of this Article, four shall be nominated by the local governments.
(3)The members of the Local Government Finance Commission shall elect from among themselves a Chairperson and a Vice Chairperson.
(4)The Local Government Finance Commission shall—
(a)advise the President on all matters concerning the distribution of revenue between the Government and local governments and the allocation to each local government of monies out of the Consolidated Fund;
(b)in consultation with the National Planning Authority, consider and recommend to the President the amount to be allocated as the equalisation and conditional grants and their allocation to each local government;
(c)consider and recommend to the President potential sources of revenue for local governments;
(d)advise the local governments on appropriate tax levels to be levied by local governments;
(e)perform such other functions as Parliament shall prescribe.
(5)The expenses of the Commission, including salaries, allowances and pensions payable to persons serving with the Commission, shall be charged on the Consolidated Fund.