The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 2. Public Expenditure Review 2004 - Promoting the Efficient Use of Public Resources for Poverty Eradication
The Uganda Country Integrated Fiduciary Assessment (CIFA) consolidates (in five volumes) the results, and recommendations of various diagnostic processes, including the Public Expenditure Review (PER), the Country Financial Accountability Assessmen...
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| Format: | Public Expenditure Review |
| Language: | English en_US |
| Published: |
Washington, DC
2013
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| Online Access: | http://documents.worldbank.org/curated/en/2004/06/5186420/uganda-country-integrated-fiduciary-assessment-2004-vol-2-5-public-expenditure-review-2004-promoting-efficient-use-public-resources-poverty-eradication http://hdl.handle.net/10986/14511 |
| Summary: | The Uganda Country Integrated Fiduciary
Assessment (CIFA) consolidates (in five volumes) the
results, and recommendations of various diagnostic
processes, including the Public Expenditure Review (PER),
the Country Financial Accountability Assessment (CFAA), the
Country Procurement Assessment report (CPAR), the Tracking
Poverty, Reducing Spending Assessment, and the Local
Government Integrated Fiduciary Assessment (LGIFA). This
integrated approach is designed to address comprehensively
the budgetary, financial accountability, and transparency
challenges that Uganda is facing. CIFA marks a first step
toward adopting a single standard assessment of
Uganda's public financial management (PFM) systems for
all levels of government. The report provides the Government
of Uganda (GoU), its development partners (DPs), and other
stakeholders with a candid review of the public sector
challenges, and an assessment of the key fiduciary risks,
and opportunities for corrupt practices. Fiduciary risk is
defined as the risk that expenditure is not properly
accounted for, that it is not used for its intended
purposes, and that it does not represent value for money
(VFM). The assessment shows that in the last four years the
GoU has made significant progress in strengthening, and
updating the legal framework, and regulatory environment for
PFM, thus reducing the risk associated with a lack of clear
rules and regulations. In addition, the GoU has reduced the
fiduciary risks associated with poor budget formulation, and
preparation through the PER process. The quality of
information provided in the annual accounts also has
improved. Notwithstanding, there remains high fiduciary
risk, associated with: the enforcement of procurement, and
payroll rules and procedures; the incompleteness of data on
debt and contingent liabilities; weak independent oversight;
and, the timeliness and effectiveness of legislative and
public scrutiny. The Local Government Integrated Fiduciary
Assessment (LGIFA) highlights the considerable progress made
over the last decade in providing services at the local
level; from this base, however, it notes with concern that
the budgeting and planning processes at LGs are poor at
articulating specific local needs within overall national
objectives, and policies. The assessment also raises
concerns over the ability, desire, and willingness of local
residents, and politicians to hold their administrations to
account for their performance. |
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