Output-based aid (OBA) refers a progressive approach to increasing access to basic services such as infrastructure, healthcare and education for the poor in developing countries. The Rural Electricity Household Connections Output Based Aid project was a 4.5 year project funded by World Bank, German Development Bank (KfW), European Union through KfW and the Government ofUganda.

KPMG East Africa Limited was contracted by the Government of Uganda represented by the Rural Electrification Board of the Ministry of Energy and Minerals Development to be an Independent Verification Agent to verify the connection made by Umeme Limited the biggest Licensed Distribution Company in Uganda and later added another five smaller LDCs in November 2016. This assignment has run from June 2013 to date. To date over 70,000 connections have been verified.