Government has rejected a proposal for the Uganda National Examinations Bureau of Standards to retain and spend its Non-Tax Revenue at source, even as it more than doubled the bureau’s budget to Shs133.83 billion over the last five years.
The Minister of Finance, Planning and Economic Development, Mr Henry Musasizi, told the Parliamentary Committee on Tourism, Trade and Industry that UNBS must continue remitting all collections to the Consolidated Fund in line with the Public Finance Management Act, Cap. 171.
‘UNBS has Vote status and should comply with the requirements of the PFM Act to remit all revenue collections to the consolidated fund without spending at source,’ Musasizi said.
He appeared before the committee alongside the Director of Economic Affairs, Moses Kaggwa, and other senior officials to present and discuss UNBS budget performance and NTR utilisation.
Budget doubled since 2021
Musasizi told MPs that UNBS’ approved budget increased from Shs65.04 billion in FY 2021/22 to Shs133.83 billion in FY 2025/26.
Budget releases over the period ranged between 94 and 100 percent of the appropriated figures, which he said demonstrates consistent and timely funding support.
He acknowledged temporary reductions between FY 2022/23 and FY 2024/25, which he attributed to the global economic effects of the COVID-19 pandemic. Government has since restored and pushed funding above pre-pandemic levels, from Shs62.975 billion to Shs133.834 billion.
‘The increase in the budget demonstrates government’s strong commitment to strengthening Uganda’s standards and quality infrastructure,’ Musasizi said.
Collections also rising
Since FY 2017/18, government reforms require all UNBS Non-Tax Revenue to be collected through the Uganda Revenue Authority. The policy was aimed at minimising revenue leakages and improving accounting and transparency.
That reform appears to be paying off. Musasizi reported that UNBS NTR collections have grown from Shs60.74 billion to Shs87.68 billion over the last five years.
Under the arrangement, businesses pay URA, the money is banked in the Consolidated Fund, and Parliament appropriates it back to UNBS through the annual budget.
Why spending at source was rejected
Committee members asked whether UNBS could be allowed to keep part of its collections to fund operations directly. Musasizi said that would undermine oversight and fiscal discipline.
He advised UNBS management to instead develop ‘comprehensive, well-costed strategic actions’ aligned to its mandate, and submit them through the normal budget process.
What this means The decision keeps UNBS dependent on budget allocations rather than its own collections, even as both the budget and revenue are growing.
For government, it protects transparency and parliamentary oversight. For UNBS, it means expansion will depend on how well it plans and argues for resources each year, not on how much it collects in fees.
For the public and businesses, the doubled budget to Shs133.8 billion sets a high bar. With Uganda pushing exports under AfCFTA and fighting counterfeits in markets, the expectation is now concrete results: faster product certification, better-equipped labs, and stronger enforcement so that ‘Made in Uganda’ and imported goods meet the required standards.
In short, government has given UNBS more money and kept tighter control of it. The next measure of success will be whether consumers and manufacturers feel the impact on shelves, in factories, and at border points.