The case study examines Uganda’s journey toward greater budget transparency and is part of the research by International Budget Partnership (IBP) to better understand how and why some governments are able to reach higher levels of transparency while others falter. The case study research is based on findings from IBP’s Open Budget Survey (OBS), the world’s only independent and comparative assessment of budget transparency, participation and oversight. Specifically, the research uses the Open Budget Index (OBI) as its starting point. The OBI is constructed from a subset of OBS questions that assess the amount, timeliness, and level of detail of budget information that central governments make publicly available in eight key budget documents, and each country assessed receives an OBI score from 0 to 100.