Annual returns to be filed by NGOs in Uganda
- An NGO is required to keep accounting records of its income, expenditure, assets and liabilities.
- To draw up a financial statement within 6 months of the close of every financial year.
- Submit a report to the Bureau on its compliance with accepted standard of accounting practice and how they were applied in preparing the statement.
- Submit to the Bureau annual returns and a report of the audited books of accounts by a certified auditor.
- Declare and submit to the District Technical planning committee, the DNMC, SNMC of the area in which it operates estimates of income and expenditure, budget, work plan, information on funds received and the source of such funds.
Community Based Organizations are also required to submit to the SNMCs in their areas of operation annual returns, a report of the audited books of accounts by a certified auditor and to declare to the SNMCs their budget, work plan, information on funds received and sources of such funds.