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Abstract
The main objective of this paper was to conduct Programs Budget Analysis of the water sub-sector in
Uganda over the period 1999/00 to 2009/10 in order to gain an understanding of sources of funding
and the way funds were allocated to different programs. This sub sector has been identified as one
of the sectors that can greatly accelerate the stride towards the achievement of the Millennium
Development Goals. The Directorate of Water Development has highlighted provision of sustainable
safe drinking water supply to 77 percent of the rural population as well as 100 percent to the urban
population by the year 2015. This set target is based on management responsibility and ownership
by the users, with an 80 percent-90 percent effective use and functionality of facilities”. Using data
on expenditure outturns from Ministry of Finance, Planning and Economic Development, the study
established that with limited resources available, the allocative efficiency has been high as non
wage expenditure has overtime attracted the highest allocation as compared to wages. Besides,
the development expenditure has seen over reliance mainly on domestic funds with less reliance
on fluctuating donor commitments. To sustain provision of safe water in both rural and urban, the
water sub-sector should develop human resource capacity to match with the level of infrastructure
development and operations and maintenance plans should equally be focused on.