The Constitution of the Republic of Uganda and the LG Act Cap 243 mandates the Local Governments (LGs) to deliver a wide range of services to citizens. To perform their mandates, LGs require systems and capacities as well as resources (human, financial etc.). Whereas several efforts have been put in place to assess, support, and finance LGs, the systems, procedures and effectiveness of LGs in local service delivery need to be improved. Government has embarked on reforms to finance LGs to enable them to better deliver the mandated services.