Uganda’s path of decentralization has progressed in different phases over the past three decades. Also the institutional divisions of the country have been altered over the years. The primary institution for local government are the districts of which there currently are 111 including the capital Kampala. Several of these districts were added over the past six years. Districts are further subdivided into counties (160), sub-counties (210), parishes and villages with a difference being made between rural and urban counties, both are governed by an elected council. These councils are elected directly on a 5-year basis, most recently in March 2011. Urban municipalities have more control over certain matters such as tax-collection than rural councils where the district collects taxes. In addition to these divisions six traditional kingdoms exist holding some authority, primarily over cultural matters.
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Local government was provided for in the Local Government Act of 1997 (amended in 2001) in order to give full effect to the provisions of the 1995 constitution. This Act provided for the transferring of service delivery functions to local authorities such as healthcare, trade and education. There was also attention for fiscal decentralization with the Local Government Finance Commission Act of 2003 assisting local governments in the efficient and effective use of finances. Furthermore by devolving financial responsibilities the aim was to make local government more autonomous and accountable.
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The Uganda decentralization policy is continued through cooperation between the Ugandan Ministry of Local Government, the Uganda Local Government Association (ULGA), Urban Authorities Association of Uganda (UAAU) and individual local governments. Some recent projects from the Ministry are the Community Agriculture Infrastructure Improvement Programme I and II (CAIP) and the District Livelihoods Support Programme (DLSP). The two Local Government Associations have also implemented activities to support local authorities such as the Transforming the Settlements of the Urban Poor in Uganda Program (TSUPU) aimed at managing urbanization and fighting poverty.
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