Uganda: COSASE recommendations on the Uganda National Roads Authority (2023)
- Parliament
- Parliament of Uganda, Second Session, Third Meeting 1
- Committee
- Committee on Commissions, Statutory Authorities and State Enterprises (COSASE), chaired by Joel Ssenyonyi 1
- Report
- Report on the Auditor-General's report on UNRA for financial year 2020/2021 1
- Date presented
- 18 January 2023 1
- Funds diverted from budgeted projects
- Over Shs 124 billion, according to the committee 1
- Unspent funds
- Shs 227.4 billion of the amount warranted to UNRA 1
- Government response
- Treasury Memorandum expected, per the Speaker 1. No public record found as of 22 October 2026
- Outcome status
- No public response found as of 22 October 2026
Why this report
COSASE examines Auditor-General reports on statutory bodies and state enterprises. The UNRA report was chosen as its full text and recommendations are in the published Hansard of 18 January 2023 1.
In the same week, the Speaker ordered a value-for-money audit of COSASE, as reported by Mike Sebalu of KFM on 20 January 2023 3. Parliament's Director of Communications, Chris Obore, said COSASE had produced five reports since May 2021, against 87 for the local government accounts committee 3.
What the committee found
The committee said "A total of over Shs 124 billion was diverted from the budgeted projects" to other projects, contrary to the Public Finance Management Act 1. It said UNRA "still incurred liabilities to the tune of Shs 215 billion in Financial Year 2020/2021" 1.
Employee costs were reported at Shs 98.3 billion against actual salaries of Shs 93.7 billion, with the remainder used on civil works obligations, according to the committee 1. It said "Shs 227.4 billion remained unspent" 1.
The recommendations as presented
The report numbers some recommendations within each heading and leaves others unnumbered. They are listed here under the report's headings, with the report's numbers where it gives them 1.
| Heading | No. | Recommendation (committee wording) |
|---|---|---|
| Unauthorised reallocation of funds | 1 | "The PS/ST should strongly caution the accounting officer for violating section 79(1) (e) and (m) of the PFMA" 1 |
| Unauthorised reallocation of funds | 2 | "The accounting officer should always seek approval for reallocations whenever budget variations are inevitable", within 10 per cent of the activity budget 1 |
| Unauthorised reallocation of funds | 3 | "UNRA should plan for projects whose activities are on-going and exhibit readiness for implementation." 1 |
| Employee costs | Unnumbered | Reporting in the financial statements should match actual expenditure (paraphrased) 1 |
| Revenue performance | Unnumbered | "the Ministry of Works and Transport should always provide for NTR in the ministerial policy statement" 1 |
| Implementation of outputs | Unnumbered | Plans should be executed according to the approved budget (paraphrased) 1 |
| Achievement of intended services | 1 | Slow-moving projects should be fast-tracked (paraphrased) 1 |
| Achievement of intended services | 2 | "Strict timelines should be set to avoid costs associated with delayed completion of projects." 1 |
| Quarterly performance reports | Unnumbered | "the accounting officer should be held liable for failure to comply with the submission deadlines" 1 |
| Accuracy of performance reports | Unnumbered | "UNRA should, within two months, liaise with the ministry of finance to resolve this issue." 1 |
| Land acquisition | Unnumbered | "the authority adheres to the requirements for titling in the land acquisition and resettlement policy" 1 |
Government response
Early in the sitting the Speaker said: "we are going to adopt all the reports and hand them over to Finance for a Treasury Memorandum" 1. The committee chair said he hoped the Treasury Memoranda would update Parliament on slow-moving projects 1.
The Hansard text available to this page ends before the question on adoption of the UNRA report, so adoption could not be confirmed from it 1. Ministers who spoke that day addressed the planned rationalisation of agencies, not the audit recommendations 1. No Treasury Memorandum on the UNRA report was found as of 22 October 2026.
Another recent COSASE report
In a separate report on the Uganda Land Commission, COSASE recommended an inquest and possible prosecution over a Shs10.6b supplementary payment to claimants, as reported by Arthur Arnold Wadero in the Sunday Monitor on 7 August 2022 2. Finance Minister Matia Kasaija responded: "they are most welcome to investigate. That's all I can say" 2. The outcome of those recommendations is not covered by this record.
Common questions
What is COSASE?
It is the Parliament of Uganda committee on Commissions, Statutory Authorities and State Enterprises, which reviews Auditor-General reports on those bodies 1.
Did COSASE find that UNRA officials stole money?
No. The committee reported diversions contrary to the PFMA and recommended caution and approvals 1. A recommendation is not a finding of wrongdoing.
How does the government respond to COSASE reports?
Through a Treasury Memorandum from the Ministry of Finance after adoption, as the Speaker described on 18 January 2023 1.
How many reports had COSASE produced by January 2023?
Five since May 2021, according to Parliament's Director of Communications, as reported by KFM 3.
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Sources
- Parliament of Uganda: Hansard, Wednesday 18 January 2023
- Monitor: Cosase wants Kamya, Kasaija punished over Shs10b saga, as reported by Arthur Arnold Wadero (7 August 2022)
- KFM: Parliament defends Speaker's remarks on COSASE performance, as reported by Mike Sebalu (20 January 2023)
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