Civil society actors from Uganda and the Philippines to learn how they are advancing effective, equitable adaptation finance systems to build resilience in a changing climate.

1. GREENING GOVERNANCE SEMINAR
MAKING IT COUNT: ACCOUNTABILITY IN CLIMATE FINANCE
Photo Source: Takver/Flickr

2. IOM 2015
SPEAKER BIOS
Nisha Krishnan
Climate Finance Associate, Climate Resilience Practice, World Resources Institute
Nisha is a Climate Finance Associate within the Climate Resilience Practice. She is helping develop national
climate finance budget tracking methodologies and helping local governments and civil society organizations
conduct adaptation finance accountability assessments at the local level. She also contributes to the Climate
Resilience Practice’s other work on resilience and governance. Her work generally focuses on ensuring that
climate adaptation finance reaches the most vulnerable.
Delaine McCullough
Climate Finance Accountability, International Budget Partnership
Delaine McCullough became Head of Climate Finance Accountability at the International Budget Partnership
(IBP) in May 2018, leading a new area of work that aims to help strengthen the capacity of civil society
organizations and other accountability actors in countries around the world to ensure their governments
manage public funds intended to address the causes and impacts of global climate change with full
transparency and accountability in order to create equitable, sustainable, and resilient societies. Delaine first
joined IBP in June 2008 as Communications Manager, overseeing all aspects of the organization’s
communications. Her previous experience includes analyzing public finance issues as a senior policy analyst at
the California Budget Project, directing marketing and communications for various international and domestic
U.S. organizations, and managing programs for several environmental and economic justice organizations.
She holds a MA of Public Affairs from Indiana University’s School of Public and Environmental Affairs.

3. IOM 2015
SPEAKER BIOS
Kairos Dela Cruz
Associate, Climate Policy, Institute for Climate and Sustainable Cities, Philippines
As head of the climate policy team, Kairos works on ICSC’s policy initiatives by innovating strategies that
transform policy discussions to positive actions. He led the campaign for the passage of the People’s Survival
Fund, and now leads initiatives to help local governments and communities access the Fund. He also leads the
organization’s convenorship of GCFWatch, a Southern CSO-led initiative established to help promote and
accelerate civil society readiness to engage the Green Climate Fund. He led the implementation of AFAI in the
Philippines and is responsible in ensuring that the gains from AFAI are sustained and institutionalized both in
the Philippines and the region.
Siragi Magara Luyama
Civil Society Budget Advocacy Group, Uganda
Magara Siragi Luyima is a natural resource and environmental economist holding a Master’s degree in
Economic Policy Management among other qualifications with great experience in programme management,
revenue tracking, natural resource and environmental management and climate change intervention advocacy
in Uganda. Siragi currently works as a Budget Policy Specialist at Civil Society Budget Advocacy Group
(CSBAG) with over 13 years’ experience in revenue tracking, budget analysis and policy development. He has
implemented a climate finance project by World Resources Institute (WRI) has been at the forefront of climate
finance budget advocacy in Uganda at national and sub-national levels. He has developed several research
papers and policy briefs in economic policy and other financing fields and participated in the development of
green growth strategy for Uganda. Siragi also has a teaching experience as a lecturer of Economic Policy,
Research, and environmental economics at several institutions of higher learning including; Islamic University
in Uganda and Kampala International University.

4. Climate Change Finance Accountability
Delaine McCullough
Head of Climate Finance Accountability

5. The Open Budget Index (OBI) 2017
www.InternationalBudget.org 5

6. The “Accountability Ecosystem”
www.InternationalBudget.org 6

7. Three Pillars of Budget Accountability
Pillar 1: Transparency
Public access to comprehensive, timely, and useful information
on all climate-related revenues and expenditures is essential
www.InternationalBudget.org 7

8. Three Pillars of Budget Accountability
Pillar 2: Participation
Governments need to provide formal and informal spaces for the
public to influence and monitor budget processes
www.InternationalBudget.org 8

9. Three Pillars of Budget Accountability
Pillar 3: Strong formal oversight
Legislatures and supreme audit institutions must have the
authority, independence, and capacity to fulfill their formal
mandates to ensure that public funds are collected and spent as
intended
www.InternationalBudget.org 9

10. Budget Accountability Entry Points
FORMULATION
• CSOs and citizens participate in strategy preparation around the
degree to which climate considerations are included in strategies
(this participation can include being on planning commission
boards or project approval forums)
• Media & CSOs review and raise awareness of climate strategies
and their inclusion in pre-budget documents
• CSOs support line ministries in integrating climate into program
design and budget submissions
www.InternationalBudget.org 10

11. ENACTMENT
• CSOs testify on climate action priorities, proposed
climate-related expenditures and weights
www.InternationalBudget.org 11
Budget Accountability Entry Points

12. EXECUTION
• CSOs use public budgets and publicly available information on budget
execution at the subnational level to monitor spending and service
delivery on mitigation and adaptation projects and programs
• CSOs engage local officials, legislators, and government officials on
issues related to execution and performance of climate-related funds
www.InternationalBudget.org 12
Budget Accountability Entry Points

13. AUDIT & OTHER FORMAL OVERSIGHT
• CSOs undertake social audits of climate-related expenditure
• SAIs engage civil society as part of risk assessment of public expenditure
and public institutions for auditing
• CSOs involved in evaluations, including by providing technical expertise,
evidence, and viewpoints and/or acting as evaluators
• CSOs provide independent assessment of evaluations
www.InternationalBudget.org 13
Budget Accountability Entry Points

14. www.InternationalBudget.org 14
Contact Information
750 First Street, NE
Suite 700
Washington, DC 20002
Email: info@internationalbudget.org

15. Accountability in Climate
Finance: Uganda’s perspective
Greening Governance Seminar
June 12, 2019 | 9:00 – 10:30 a.m. | James A. Harmon Conference Center, WRI, Washington D.C.
By
Magara Siragi Luyima
Budget Policy Specialist,
Civil Society Budget Advocacy Group
Email: smagara@csbag.org

16. Presentation Outline
 About CSBAG
 Climate finance landscape in Uganda
 Climate change budget tagging
 CSO challenges of climate finance advocacy
 Recommendations

17. About CSBAG
 Civil Society Budget Advocacy Group (CSBAG) is a coalition formed
in 2004 to bring together CSOs at national and district levels to
influence government decisions on resource mobilization and
utilization for equitable and sustainable development in Uganda
and the East African region.
 As of 2018, the CSBAG coalition had over 100 members in all the
regions of Uganda and also chairing East Africa Budget Network
(EABN).
 Vision: A Uganda with a people-centered budget that dignifies
humanity.
 Mission: Working towards ensuring that budgets at local and
national levels are financed, designed, implemented and monitored
to promote participatory and transparent allocation of national
resources for the benefit of marginalized groups, especially the
poor and voiceless women and men in Uganda.

18. CSBAG Collaboration Efforts
 CSBAG signed an MoU and partnered with the Ministry of Finance Planning
and Economic Development (MoFPED) and the Uganda Revenue Authority
(URA), and was given the opportunity to conduct oversight and intensify
citizen participation in Uganda’s budget processes.
 As a result, CSBAG sits on key decision-making organs of the government,
including:
i. Public Expenditure Management Committee (PEMCOM): This is the highest decision-
making organ of the government on public expenditure
ii. Extractives Industry Transparency Initiative (EITI): A multi-stakeholder group (MSG)
iii. CSBAG sits on the Sectoral Review Committees of all 19 sectors of Uganda’s
Economy (all ministries)
iv. CSBAG works with the Auditor General’s office to amplify audit queries voice and
follow up
v. CSBAG works with the National Planning Authority (NPA) to contribute citizens’
perspectives to the national priorities at national and local government
vi. CSBAG works with parliament by presenting position papers about budget for all
sectors

19. Key Routine Deliverables
 CSBAG organises citizens across the country and East African region to
participate in the planning and budgeting process (Using Participatory
Budget Clubs-PBCs), citizens are in charge
 CSBAG conducts budget analysis periodically, documents key budget
concerns, engages with parliament/MDAs and gives alternative/citizens
voice about the budget for consideration
 CSBAG monitors government fund releases and follows up to check
whether different agencies are putting it to the right use
 CSBAG conducts quarterly service delivery monitoring and provides
feedback to duty bearers (citizens participate)
 CSBAG leads in economic policy debate and gives alternative views to
government, etc.

20. Climate Change Finance Landscape
 Uganda’s climate change finance landscape is dominated by
finance inflows from external sources
 Uganda has received over $100m in multilateral climate
finance since 2002
 The funds to date have largely been disbursed from the
GEF, Adaptation Fund and the Green Climate Fund to
agencies operating in Uganda, such as the UNDP, UN
Environment, AfD and Acumen Inc.

21. Challenges of Climate Financing
and Tracking in Uganda
 The main challenge the sectoral level faces in accessing
climate funds is inadequate technical capacity to prepare
bankable project proposals that meet the eligibility
requirements of the various climate change funding windows
 The absence of appropriate data and information on climate
finance in some government departments and private sector of
priority still poses a challenge and hinders the country’s
capacity to accurately report on the level of funds received
off and on budget

22. Limited Tracking and Follow-Up
of Climate Finance
 Many of the climate finance projects are not easy to trace
and monitor, information about them is scanty
 There is no streamlined mechanism of accounting for
climate finance and as such even auditor general’s reports
do not have adequate information since climate finance is
not coded yet
 Some of the projects are implemented by NGOs and the
private sector, this is not easy to follow up
 It has not been easy as CSBAG to follow up on climate
finance resources, since climate budget tagging has not
been finalized

23. Challenges of Climate Financing in Uganda
 Climate finance is appropriated under Vote 19 under the
Programme of Weather, Climate and Climate Change
 Climate finance funding trends are undesirable and untraceable
 Very limited domestic financing. There is consistently lack of
adequate budget allocation to programme interventions
specifically on climate change resilience/adaptation
 In the 2019/2020 approved budget estimates for the programme,
only UGX 660 million (approx. USD 178,000) has been allocated to
the climate change department. This shows lack of commitment
for public financing of climate change interventions, despite the
impacts caused

24. Climate Change Budgeting and Tagging
 Climate change budgeting and tagging for enhancement of
allocations to the climate priorities through mainstreamed
approaches
 Climate budgeting enables governments to identify,
classify and track climate change and/or green growth-
related public expenditures. This work has just started;
slow pace though

25. CSOs’ Role in Climate Finance Advocacy
 CSOs occupy the spaces between national government, specialised institutions,
private actors and the public, which means they can play effective roles in
preparing and helping communities undertake adaptive actions and ensuring
proper accountability of climate finances spent by governments and NGOs
 Being close to the people and their constituent stakeholders, CSOs can help
determine the extent of the impacts of climate change on local communities,
as well as their response, and raise their voice for government to act (public
spending on climate change interventions)
 There is need to support CSOs’ ability to effectively get involved in climate
budget tagging processes so that key concerns are not left out
 CSOs in Uganda can also be supported to create strong coordination networks
that will conduct climate financing advocacy to enable substantial amounts of
resources to be channelled to climate change interventions
 CSOs can thus help government in building clear transparency and
accountability mechanisms through which respective MDAs may have to account
for climate finance. This requires “eye on the ball” by CSOs through regular
tracking of climate finance and reporting

26. CSO Challenges in Uganda
 Limited coordination and synergy among CSOs
 Limited capacity of CSOs to take climate change issues
forward
 Limited funding for CSOs to undertake climate finance work
 Limited research and climate finance tracking expertise
among CSOs in Uganda

27. Recommendations to CSOs/Development Partners
 CSOs should develop the ability/strategy to influence state decisions, enhance
budget transparency and accountability, and effectively amplify citizens’ voices
on climate change matters
 There is a strong need to build the capacity of CSOs and interest them in
climate change work: i.e. strengthen knowledge and capacities for climate
change adaptation in Uganda through trainings and production of IEC materials
 CSOs should be enabled to advocate for mainstreaming climate change within
development policies and strategies of different ministries and departments
 CSOs should be enabled to conduct regular climate finance tracking, trace
value for money and disseminate reports to eliminate information gap and
corruption
 CSO should intensify research data to help decision-makers and inform
development partners on what works and what does not work

28. END
FOR MORE INFORMATION
CONTACT: MAGARA SIRAGI LUYIMA
BUDGET POLICY SPECIALIST
CIVIL SOCIETY BUDGET ADVOCACY GROUP (CSBAG)
P.O BOX 660, NTINDA, PLOT 11 VUBYA CLOSE NTINDA NAKAWA STRETCHER ROAD
EMAIL: CSBAG@CSBAG.ORG, smagara@csbag.org
WEB: WWW.CSBAG.ORG

29. Building a Community of Practice:
Lessons from the Philippines on Implementing
AFAI and Starting AFAI+
Angelo Kairos T. Dela Cruz
Associate for Climate Policy
Institute for Climate and Sustainable Cities (ICSC)
www.icsc.ngo
June-12-2019

30. ICSC is an international climate and energy policy
group based in the Philippines advancing climate-
resilient and low-carbon development.

31. • TOTAL: USD 5,226,448,843
• Adaptation: USD 1,973,269,728
• Mitigation: USD 3,253,179,115
Adaptation
Mitigation

32. When International Climate Finance Enters the
Country
• Where does the money go?
• How are funds utilized?
• Are funds directly allocated for local initiatives?
• Are projects responsive to the needs of
vulnerable communities?
• Who is accountable?
• Who will track and how?

33. Adaptation Finance Accountability Initiative (AFAI)

34. • Accountability does not end, it requires continuity
• New tracking now includes mitigation and gender
• Both increasing
• Critical to climate action, such as NDC formulation and development planning
• Build a Community of Practice
• With government, executive (policy direction) and legislative (oversight and power of
the purse)
• With other civil society organizations in the region, particularly Vietnam, Indonesia,
Bangladesh, Nepal, …
Adaptation Finance Accountability Initiative
(AFAI+): Why the “+”?

35. Donors, Contributors,
Development Partners
National Budget
Recipients
?
?
Climate Finance is a “Plumbing Job”

36. The Game Plan

38. • Donor code and name
• Recipient country
• Recipient agency or
organization
• Disbursement and
commitment in USD
• Sector

39. NON-BILATERAL
International Fund
for Agricultural
Development
65,316,000
Global Green
Growth Institute
3,070,669
Global Environment
Facility 901,000
Top Adaptation Commitment (in USD)
BILATERAL
Japan 1,562,505,069
France 169,290,195
Korea 157,763,789
Source: 2010-2017 OECD-DAC-PH data mining

40. Top Mitigation Commitment (in USD)
BILATERAL
Japan 2,763,109,297
EU
Institutions
87,319,380
United States 58,625,106
NON-BILATERAL
Climate Investment
Funds
205,749,696
Global Environment
Facility
26,575,241
Global Green Growth
Institute
1,161,697
Source: 2010-2017 OECD-DAC-PH data mining

41. Interesting Responses from Donors
We are only
engaging on a
government-to-
government
basis
This project is not an
adaptation initiative,
please make sure
that it is reclassified
We cannot share the
actual project
documents, but here is
the project’s overview
report

42. Interesting Stories from Implementing Agencies
• Not aware that projects are tagged as climate adaptation
• Need to justify that projects are adaptation
• Some have complete documentation of feasibility studies, environment and social preparedness
and protection reports
• One single project divided into different sub-projects of the same purpose

44. Accountability is Not an Imposition
But a Shared Responsibility
• Fill in information gaps through local tracking: AFAI+ data shows the bulk of climate
finance, however information on program implementation are not explicitly stated unless
tracked down to the national and subnational level
• Engage donors: Improving climate finance reporting system makes the partnership
between contributors and recipient countries more robust. The climate crisis demands shared
leadership on a global scale
• Strengthen country ownership: Recipient countries should work more closely with
contributors to ensure committed funds are in line with the country’s development strategies
and climate action priorities