What you need to know
A. What are annual returns?
An annual return is a yearly snapshot of an NGO’s activities to the NGO Bureau. The law requires that all Non-Governmental Organizations submit an annual return to the NGO Bureau. The return reflects the information regarding management, finances and activities of the NGO for a given year. This alert details, what makes up an annual return, the necessary requirements needed to file, when to file and consequences for not filing annual returns.
B. What makes up an annual return?
An annual return by an NGO to the NGO Bureau consists of:
- A copy of the audited books of accounts from a Ugandan Certified Auditor(s)
- A copy of the Annual Report(s) of all activities undertaken by the NGO
- Minutes of the General Assembly or governing body meeting which considered and approved the Audited Accounts & Annual Report
- A signed attendance list for all persons who attended the General Assembly or governing body meeting.
- A duly completed form R (the form for annual returns). This form can be downloaded from the website of the NGO Bureau. The following information is required to complete form R:
- The name of the Organization
- The period covered by the return
- Date of the annual board or general meeting of the NGO for the period covered by the return.
- Number of members of the NGO
- Full names occupation and addresses of the officers of the NGO.
- Any change in the name, constitution and rules of the NGO.
- Any affiliation to an organization or group established outside Uganda.
- The classes of people to whom its membership is open.
- The sources of funds for the period covered by the return.
- The total funds received for the period covered by the return.
- The total estimates of income and expenditure for the current year.
NB. Form R must be signed by at least two representatives of the NGO (these are usually
directors).
C. When to file NGO annual returns
Annual returns should be filed not later than sixmonths after the end of an NGO’s financial year.
D. Consequences for not filing annual returns
An NGO that does not file annual returns cannot access any of the services provided by the NGO bureau. These include, renewal of operational permits, recommendations for work permits, recommendations to other institutions, replacement of certificates of registration and operational permits, certification of documents and complaint handling among others.
Failure to file annual returns amounts to non-compliance with the law and can warrant the NGO Bureau to take corrective measures against the non-compliant NGO. Such measures include, indefinite closure/suspensions of and revocation of the NGO’s operational permit, among others.
Conclusion
An NGO that does not file annual returns cannot access any of the services provided by the NGO bureau. These include, renewal of operational permits, recommendations for work permits, recommendations to other institutions, replacement of certificates of registration and operational permits, certification of documents and complaint handling among others.
Failure to file annual returns amounts to non-compliance with the law and can warrant the NGO Bureau to take corrective measures against the non-compliant NGO. Such measures include, indefinite closure/suspensions of and revocation of the NGO’s operational permit, among others.
Our Legal and Regulatory Compliance Team:
Stephen Tumwesigye
Managing Partner
M: +256 (0) 774 334 908
E: stumwesigye@taslafadvocates.com
Shadiya Uzama
Legal Associate
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E: suzama@taslafadvocates.com
Priscilla Busulwa
Consultant – Senior Legal Associate
M: +256 (0) 786 031 346
E: pbusulwa@taslafadvocates.com
Faith Oluka
Regulatory & Compliance Associate
M: +256 (0) 778 980 861
E: foluka@taslafadvocates.com
Benjamen Ayongyera
Legal Associate
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E:bayongyera@taslafadvocates.com
