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Kampala — Uganda’s institution tasked with modernising and reforming the country’s laws has itself landed in the spotlight after a revealing audit exposed governance gaps, staffing shortages, delayed reporting and questionable management practices that threaten its ability to deliver on its core mandate.
A detailed report by the Office of the Auditor General of Uganda has raised serious concerns about operations at the Uganda Law Reform Commission (ULRC), the body responsible for reviewing outdated laws, recommending reforms and ensuring the country’s legal framework keeps pace with social and economic changes.
However, the deeper findings of the report reveal an institution grappling with leadership gaps, weak administrative systems and operational challenges that have left observers questioning whether the Commission is effectively fulfilling its mandate.
The ULRC operates through a Secretariat comprising staff who implement the Commission’s plans and programmes. The Secretary and staff are appointed by the Attorney General on recommendation of the Appointments Board of the Commission.
Its structure includes three key departments — Law Reform, Law Revision and Finance and Administration — with the first two headed by Commissioners and the finance department overseen by an Undersecretary.
Yet the Auditor General’s findings suggest the institution’s governance structure has been severely weakened by leadership vacancies.
According to the audit, the Board Chairperson and four Commissioners’ terms expired before the close of the 2023/24 financial year and were never renewed, leaving only two Commissioners with active contracts.
This meant the Commission’s governing body was not fully constituted, significantly affecting its ability to carry out decision-making and oversight functions.
Governance experts warn that such leadership gaps can paralyse institutions that rely heavily on board guidance.
The leadership vacuum appears to have compounded deeper structural problems within the institution.
The audit revealed that the Commission’s approved staff structure provides for 82 positions, but only 43 are currently filled, leaving 39 positions vacant.
As a result, several critical positions are being held by individuals in acting capacity who do not possess the required qualifications.
Observers say such staffing shortages could undermine the Commission’s ability to undertake the complex legal research and analysis required to reform Uganda’s legal framework.
At the same time, financial management concerns have also surfaced.
The Commission sought a virement of UGX 950 million to settle part of its outstanding obligations to the National Social Security Fund Uganda (NSSF).
Although the move reduced the Commission’s arrears from UGX 8.852 billion to UGX 7.90 billion by the end of the financial year, the figure still represents a significant liability hanging over the institution.
Auditors also discovered UGX 64 million in arrears related to furniture purchases that were not disclosed in the financial statements.
Failure to disclose such liabilities in official financial records raises transparency concerns.
The audit further uncovered weaknesses in asset management and technology utilisation.
The Commission procured equipment worth UGX 51.63 million, including an Enterprise Document Scanner and barcode printing equipment meant to support the Electronic Document Management System (EDMS) project.
However, auditors found that the equipment was not being fully utilised, meaning public funds invested in the technology may not be delivering the expected benefits.
Even more troubling, assets worth UGX 152.05 million procured in the financial years 2022/23 and 2023/24 for the same EDMS project were never recorded in the Commission’s assets register.
Such omissions raise concerns about internal controls over government property.
Vehicle management practices also came under scrutiny.
The Commission spent UGX 193.28 million maintaining 15 motor vehicles, yet auditors discovered that no maintenance logs were maintained to track the work carried out, the costs incurred or the personnel involved.
Experts say such lack of documentation weakens accountability and makes it difficult to verify how funds were actually spent.
Meanwhile, performance assessment of the Commission’s strategic plan revealed mixed results.
The institution’s Strategic Plan covering 2020/21 to 2024/25 was actually overfunded by UGX 6.1 billion, largely due to extra funding of the recurrent non-wage component amounting to UGX 15.03 billion, representing 43 percent.
Yet despite the additional funding, the Commission’s performance indicators tell a troubling story.
Auditors found that the institution fully achieved only 42 percent of its performance indicators, while 45 percent of the indicators were not achieved at all.
Another 12 percent could not even be assessed due to lack of data.
Experts say such results point to serious challenges in programme implementation and performance monitoring.
The situation is further complicated by delays in planning.
The Commission failed to finalise its new Strategic Plan aligned to the Fourth National Development Plan by July 1, 2025, the date when the plan was supposed to begin.
This delay prevented the institution from aligning its operations with national development priorities.
According to the National Planning Authority of Uganda, the Commission achieved only a 49 percent compliance score in delivering outputs under the Third National Development Plan.
Analysts say such a score indicates that the Commission’s budget may not be sufficiently contributing to national development objectives.
Administrative efficiency also appears to be an issue.
Records from the government’s Program Budgeting System revealed that the Commission delayed submission of quarterly performance reports by as much as 274 days.
In some cases, auditors say there was no monitoring and evaluation of implemented activities, and the institution did not even have a formal Monitoring and Evaluation framework.
Such gaps make it difficult to track whether public funds are actually delivering results.
Despite these operational weaknesses, the Commission showed unexpected strength in one area — revenue generation.
ULRC had budgeted to collect only UGX 50 million in Non-Tax Revenue, but by the end of the financial year it had collected UGX 3.045 billion, largely from the sale of the 7th Revised Edition of the Principal Laws of Uganda.
Financial experts say this performance demonstrates the value of legal publications but also raises questions about whether the Commission could further commercialise its legal knowledge products.
In terms of government funding, Parliament appropriated UGX 16.82 billion to the Commission during the financial year.
However, only UGX 15.74 billion was actually warranted, leaving a variance of UGX 1.07 billion.
Out of the funds received, the Commission absorbed 92 percent, with the remaining funds largely intended for salaries, pensions and certain operational activities such as printing laws.
The audit also reviewed the implementation of programme outputs.
Out of 14 outputs involving 57 activities, the Commission fully implemented 10 outputs covering 35 activities worth UGX 9.21 billion, while four outputs involving 20 activities worth UGX 5.29 billion were only partially implemented.
Even recommendations issued by Parliament have not been fully acted upon.
The audit found that the Commission only partially implemented four recommendations contained in the Treasury Memorandum relating to the Auditor General’s report for the 2021/22 financial year.
Observers say the cumulative effect of these issues raises serious questions about institutional efficiency at the very body responsible for shaping the country’s legal framework.
“It is ironic that the institution responsible for reforming laws is struggling with governance and compliance issues of its own,” one legal analyst remarked.
The Auditor General’s findings now place pressure on the Commission’s leadership and supervising authorities to address the gaps identified.
The Commission received an unqualified audit opinion, meaning its financial statements were presented fairly.
For an institution entrusted with reviewing Uganda’s laws and ensuring they remain relevant, functional and effective, many believe the Commission itself must demonstrate the same standards of governance it seeks to promote.
Until those reforms happen, critics warn that Uganda’s law reform agenda may continue to move at a slower pace than the country’s rapidly evolving needs.
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