Uganda's Intergovernmental Fiscal Transfers Program, commonly known as UgIFT, offers a useful case study in a recurring governance problem: an organisation can mobilise funding, build assets, implement systems and report high levels of expenditure — yet still struggle to convert those inputs into the intended service outcomes. UgIFT was established as a Government of Uganda programme, supported by World Bank financing, to strengthen the adequacy, equity and effectiveness of financing for local government services. Over time, its scope covered education, health, water and environment, micro-scale irrigation, and services in refugee-hosting communities. The programme also produced measurable gains. The Auditor General's 2024 evaluation of the education component found that fiscal transfers to local governments had become more adequate and more equitably distributed, while the establishment of seed secondary schools expanded access to education. Enrolmen...