Public Finance Management Act, 2015.

Uganda’s Public Finance Management Act establishes the country’s core legal framework for fiscal discipline, macroeconomic management and annual budgeting, setting principles for sound fiscal policy, requiring a Charter for Fiscal Responsibility and a Budget Framework Paper, and defining institutional roles for the Minister of Finance, Treasury officials, Parliament and accounting officers; it regulates budget preparation, approval and execution, public debt and guarantees, financial reporting, internal audit and the operation of the Consolidated and Contingencies Funds, while also creating the Petroleum Fund and Petroleum Revenue Investment Reserve with rules for deposits, withdrawals, investment oversight and revenue‑sharing with local governments, and provides enforcement mechanisms, offences and transitional provisions.