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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| Subjects: | |
| 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 |
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okr-10986-14511 |
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| recordtype |
oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNTABILITY AGRICULTURE AMORTIZATION BONDS BORROWING BUDGET EXECUTION BUDGET MONITORING BUDGET PERFORMANCE BUDGET PROCESS CAPITAL FORMATION COMPETITIVENESS CONSOLIDATION CROWDING OUT DEBT DEBT RELIEF DEBT SERVICE DEBT SERVICING DEVELOPMENT ASSISTANCE DEVELOPMENT FINANCE DISBURSEMENTS DOMESTIC BORROWING DOMESTIC FINANCING ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC PERFORMANCE ECONOMISTS EFFECTIVE USE ELECTRICITY EXCESS LIQUIDITY EXCHANGE RATE EXCHANGE RATES EXPENDITURE EXPORTS EXTERNAL FINANCING FISCAL PERFORMANCE FISCAL POLICY FISCAL YEAR FOREIGN EXCHANGE FOREIGN EXCHANGE MARKETS FOREIGN EXCHANGE RESERVES GDP PER CAPITA GINI COEFFICIENT GLOBAL INTEREST GOVERNMENT BONDS GOVERNMENT SECURITIES GOVERNMENT SPENDING HEALTH EXPENDITURES HUMAN DEVELOPMENT INCOME INDEBTEDNESS INDUSTRIALIZATION INFLATION INFLATION RATE INFLATION RATES INTEGRITY INTEREST COSTS INTEREST RATES LIQUIDITY LOCAL GOVERNMENT LOCAL GOVERNMENTS M2 MACROECONOMIC MANAGEMENT MACROECONOMIC POLICY MACROECONOMIC STABILITY MARKET PRICES MATURITIES MONETARY MANAGEMENT NATIONAL BUDGET NET SAVINGS NOW ACCOUNTS PENSION PAYMENTS POLITICAL ECONOMY POPULATION GROWTH PRESENT VALUE PRIVATE INVESTMENT PRIVATE SECTOR PRIVATE SECTOR INVESTMENT PRODUCTIVE ASSETS PRODUCTIVITY PROJECT GRANTS PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC RESOURCES PUBLIC SERVANTS PUBLIC SPENDING REAL GDP RESOURCE ALLOCATION REVENUE GRANTS REVENUE PERFORMANCE ROADS SAVINGS SECURITIES STERILIZATION STREAMS STRUCTURAL CHANGE SUSTAINABLE GROWTH TAX TAX ADMINISTRATION TAX REVENUE TRADE DEFICIT TRANSPORT TREASURY TREASURY BILLS |
| spellingShingle |
ACCOUNTABILITY AGRICULTURE AMORTIZATION BONDS BORROWING BUDGET EXECUTION BUDGET MONITORING BUDGET PERFORMANCE BUDGET PROCESS CAPITAL FORMATION COMPETITIVENESS CONSOLIDATION CROWDING OUT DEBT DEBT RELIEF DEBT SERVICE DEBT SERVICING DEVELOPMENT ASSISTANCE DEVELOPMENT FINANCE DISBURSEMENTS DOMESTIC BORROWING DOMESTIC FINANCING ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC PERFORMANCE ECONOMISTS EFFECTIVE USE ELECTRICITY EXCESS LIQUIDITY EXCHANGE RATE EXCHANGE RATES EXPENDITURE EXPORTS EXTERNAL FINANCING FISCAL PERFORMANCE FISCAL POLICY FISCAL YEAR FOREIGN EXCHANGE FOREIGN EXCHANGE MARKETS FOREIGN EXCHANGE RESERVES GDP PER CAPITA GINI COEFFICIENT GLOBAL INTEREST GOVERNMENT BONDS GOVERNMENT SECURITIES GOVERNMENT SPENDING HEALTH EXPENDITURES HUMAN DEVELOPMENT INCOME INDEBTEDNESS INDUSTRIALIZATION INFLATION INFLATION RATE INFLATION RATES INTEGRITY INTEREST COSTS INTEREST RATES LIQUIDITY LOCAL GOVERNMENT LOCAL GOVERNMENTS M2 MACROECONOMIC MANAGEMENT MACROECONOMIC POLICY MACROECONOMIC STABILITY MARKET PRICES MATURITIES MONETARY MANAGEMENT NATIONAL BUDGET NET SAVINGS NOW ACCOUNTS PENSION PAYMENTS POLITICAL ECONOMY POPULATION GROWTH PRESENT VALUE PRIVATE INVESTMENT PRIVATE SECTOR PRIVATE SECTOR INVESTMENT PRODUCTIVE ASSETS PRODUCTIVITY PROJECT GRANTS PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC RESOURCES PUBLIC SERVANTS PUBLIC SPENDING REAL GDP RESOURCE ALLOCATION REVENUE GRANTS REVENUE PERFORMANCE ROADS SAVINGS SECURITIES STERILIZATION STREAMS STRUCTURAL CHANGE SUSTAINABLE GROWTH TAX TAX ADMINISTRATION TAX REVENUE TRADE DEFICIT TRANSPORT TREASURY TREASURY BILLS World Bank 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 |
| geographic_facet |
Africa Uganda |
| relation |
Public expenditure review (PER); |
| description |
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. |
| format |
Economic & Sector Work :: Public Expenditure Review |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
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 |
| title_short |
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 |
| title_full |
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 |
| title_fullStr |
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 |
| title_full_unstemmed |
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 |
| title_sort |
republic of uganda : country integrated fiduciary assessment 2004, volume 2. public expenditure review 2004 - promoting the efficient use of public resources for poverty eradication |
| publisher |
Washington, DC |
| publishDate |
2013 |
| url |
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 |
| _version_ |
1764428692498415616 |
| spelling |
okr-10986-145112021-04-23T14:03:18Z 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 World Bank ACCOUNTABILITY AGRICULTURE AMORTIZATION BONDS BORROWING BUDGET EXECUTION BUDGET MONITORING BUDGET PERFORMANCE BUDGET PROCESS CAPITAL FORMATION COMPETITIVENESS CONSOLIDATION CROWDING OUT DEBT DEBT RELIEF DEBT SERVICE DEBT SERVICING DEVELOPMENT ASSISTANCE DEVELOPMENT FINANCE DISBURSEMENTS DOMESTIC BORROWING DOMESTIC FINANCING ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC PERFORMANCE ECONOMISTS EFFECTIVE USE ELECTRICITY EXCESS LIQUIDITY EXCHANGE RATE EXCHANGE RATES EXPENDITURE EXPORTS EXTERNAL FINANCING FISCAL PERFORMANCE FISCAL POLICY FISCAL YEAR FOREIGN EXCHANGE FOREIGN EXCHANGE MARKETS FOREIGN EXCHANGE RESERVES GDP PER CAPITA GINI COEFFICIENT GLOBAL INTEREST GOVERNMENT BONDS GOVERNMENT SECURITIES GOVERNMENT SPENDING HEALTH EXPENDITURES HUMAN DEVELOPMENT INCOME INDEBTEDNESS INDUSTRIALIZATION INFLATION INFLATION RATE INFLATION RATES INTEGRITY INTEREST COSTS INTEREST RATES LIQUIDITY LOCAL GOVERNMENT LOCAL GOVERNMENTS M2 MACROECONOMIC MANAGEMENT MACROECONOMIC POLICY MACROECONOMIC STABILITY MARKET PRICES MATURITIES MONETARY MANAGEMENT NATIONAL BUDGET NET SAVINGS NOW ACCOUNTS PENSION PAYMENTS POLITICAL ECONOMY POPULATION GROWTH PRESENT VALUE PRIVATE INVESTMENT PRIVATE SECTOR PRIVATE SECTOR INVESTMENT PRODUCTIVE ASSETS PRODUCTIVITY PROJECT GRANTS PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC RESOURCES PUBLIC SERVANTS PUBLIC SPENDING REAL GDP RESOURCE ALLOCATION REVENUE GRANTS REVENUE PERFORMANCE ROADS SAVINGS SECURITIES STERILIZATION STREAMS STRUCTURAL CHANGE SUSTAINABLE GROWTH TAX TAX ADMINISTRATION TAX REVENUE TRADE DEFICIT TRANSPORT TREASURY TREASURY BILLS 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. 2013-07-23T23:14:30Z 2013-07-23T23:14:30Z 2004-06-15 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 English en_US Public expenditure review (PER); CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Public Expenditure Review Economic & Sector Work Africa Uganda |