International Finance Development








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Projects > Uganda_CWM_Sep12-today

The Ugandan NGO Catholic Workers Movement (CWM) has been founded in 1995 in the diocese Masaka and is now active in 12 out of the 19 dioceses. Each CWM member belongs to one Base Group on primary level. These are supported through a Diocesan Executive Committee (DEXCOs) on secondary level and a National Executive Committee (NEXCO) on tertiary level. Since 2013 up to 20 interested members each of a Base Group can form a Catholic Workers-Savings and Loan Association (CW-SLA) once a CW-Trainer is available.

The members save bi-weekly and take loans 4-weekly from the savings plus retained earnings fund following strict rules as in Village SLAs (www.vsla.net). The original VSLA methodology has

been enhanced and slightly adjusted with the following fundamental principles:

  • A county-wide 3-level network of CW-SLAs featuring
  • Audit procedures on all 3 levels resulting in monthly complete accounting reports for each group
  • Financial Business Planning for each loan request
  • Linkage Banking with Centenary Bank
  • Measurable services to be paid for by the groups
  • Regional next generations trainings of CW-Trainers and -Auditors

The network is built in analogy to the German Cooperative and Raiffeisen Confederation (DGRV). The current legal status of the registered CW-SLA network is being adapted during 2017/18 to the one pictured above.

Monitoring of 1st generation of trainers

Training of 1st generation of Analysts = Auditors

Excerpts from i) the Groups Savings ledger Template filled by the deputy record keeper copying from the passbooks and the note book all entries made by the record-keeper (idea: 4-eye principle and backup!), ii) the Excel based Regional Audit Tool, sheet: savings and other cash flows. To ensure sustainability of the network, the groups pay fees for these measurable services.

Regional Audit Process: The Group Savings - and Loan Ledger Templates are sent on a 4-weekly basis to the groupís Auditor who copies the numbers into the tailor-made MS Excel based Regional Analysis & Audit tool, analyses the displayed financial performance indicators and resolves any automatically detected possible errors. The resulting correct complete accounting & financial performance report is sent to the group in return. The reports (financial, operational and business) of all groups belonging to one region are combined within the fully automated

Aggregated Regional Audit Tool.


National Audit Process: The 12 aggregated regional audit tools are read in turn into the fully automated National Audit Tool to produce the national financial - and operational performance - as well as the business report for CW-SLA Uganda and the comparison across its 12 dioceses.



Excerpts from the National Financial Performance Report



A CW-SLA member presents his costs income projections to receive a loan for his new business idea. All others reflect together, if the individual assumptions are realistic and if so approve the loan.

All costs and in particular the income are estimated in the Cost-Income Template of the financial projections tool which is based on unit pricing.


The trainer teaches the group how to quantify each item needed for a new/enhanced business. The group internalizes the concepts through continuous application of the tool for each loan.

This self-learning process should empower the people at the grass root in financial and business affairs.