By Jackline Nabirye
Officer Communications & Brand Management, ICPAU
Accountants have been called upon to take a more proactive and strategic role in shaping the country’s development trajectory as it transitions from the Third to the Fourth National Development Plan (NDP III to NDP IV).
The call was made during the Public Finance Management (PFM) Conference organised by the Institute of Certified Public Accountants of Uganda (ICPAU), taking place from 6–8 May 2026 at Imperial Resort Beach Hotel in Entebbe.
Organised under the theme “Strengthening Public Finance Management for Sustainable National Development,” the conference has brought into focus the critical role of accountants in ensuring that public resources translate into tangible development outcomes.
Presenting on “Transition from NDP III to NDP IV: Successes, Challenges, and Strategic Priorities,” Dr Winnie Nabiddo of the National Planning Authority challenged finance professionals to move beyond compliance and actively drive reforms in planning, budgeting, and accountability.
She noted that while NDP III introduced programme-based planning and budgeting, its impact has been limited by weak implementation, particularly at the local government level. Many local governments continue to struggle to develop credible, aligned five-year development plans, undermining effective service delivery.
This, she emphasised, is where accountants must step in.
“Accountants, especially those working in the public sector, are uniquely positioned to bridge the gap between policy and implementation by ensuring that plans are realistic, budgets are aligned, and resources are used efficiently,” Dr Nabiddo stressed. She noted that technical competence must now be matched with leadership, coordination, and a results-oriented mindset.
Dr Nabiddo also highlighted persistent tensions in the budgeting process, particularly in engagements with parliamentary committees, where there is often pressure to introduce short-term adjustments to long-term reform programmes. She cautioned that public finance management reforms require consistency and discipline to deliver results.
“Accountants should safeguard the integrity of the PFM framework by upholding professional standards, resisting fragmented changes, and championing structured, evidence-based reforms,” she noted.
As Uganda moves into NDP IV, the expectations on the accounting profession are even higher. Accountants are expected to play a central role in strengthening institutional capacity especially at the local government level where planning gaps remain a major constraint.
Dr Nabiddo called upon accountants to support better coordination across government entities, improve budget credibility, and ensure that public spending is closely aligned to national development priorities.
The PFM conference is aimed at underscoring the fact that effective public finance management is not just a technical function, but a strategic enabler of national development. Without strong systems, disciplined execution, and accountability, even the best-designed plans risk falling short.
As resolutions from the conference are prepared for submission to the Ministry of Finance, Planning and Economic Development, a clear message has emerged; accountants must rise to the occasion.
By embracing their role as stewards of public resources and drivers of reform, accountants can help ensure that NDP IV delivers not just on paper, but in improved livelihoods and sustainable national development.
The PFM conference is a convention of public sector actors for discourse on public financial management policy and systems for effective service delivery. The goal of the PFM conference is to influence national economic policy. Resolutions are submitted to the Ministry of Finance, Planning and Economic Development. The 4th PFM conference is organised by the Institute of Certified Public Accountants of Uganda (ICPAU) in partnership with National Social Security Fund (NSSF), Bank of Uganda, National Identification and Registration Authority (NIRA), Uganda Baati and Pearl Bank.
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