The spectacle of Uganda’s local government allocations for FY 2026/27 is a textbook
demonstration of fiscal illusion. On paper, the government has disbursed substantial sums,
some 7.17 trillion UGX, across districts, municipalities, and cities. Yet when the figures are
examined district by district, the reality is plain: for many authorities, the approved
amounts are insufficient even to cover the wage bill. The money, in the only sense that
matters for delivering services on the ground, does not exist.

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