The Republic of Uganda : Country Financial Accountability Assessment

This Country Financial Accountability Assessment (CFAA) is an update of the assessment done in 2001. It discusses progress made in the area of Public Financial Management (PFM) reforms since then, and provides a status-matrix in Appendix 1 on the...

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Main Author: World Bank
Format: Country Financial Accountability Assessment
Language:English
en_US
Published: Washington, DC 2013
Subjects:
TAX
Online Access:http://documents.worldbank.org/curated/en/2004/05/4965393/uganda-country-financial-accountability-assessment
http://hdl.handle.net/10986/14584
id okr-10986-14584
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
ACCOUNTANCY
ACCOUNTANTS
ACCOUNTING
ACCOUNTING PRACTICES
ACCOUNTS
ANTI-CORRUPTION
APPROPRIATIONS
AUDITING
AUDITING PROFESSION
AUDITORS
AUTHORITY
BUDGET ALLOCATIONS
BUDGET APPROPRIATIONS
BUDGET CUTS
BUDGET EXECUTION
BUDGET FORMULATION
BUDGET MONITORING
BUDGET PERFORMANCE
BUDGET PROCESS
BUDGET PROPOSALS
BUDGET SYSTEMS
BUDGETING
CAPACITY BUILDING
CENTRAL GOVERNMENT
CONSTITUTION
CORRUPTION
DEBT
DECISION-MAKING
DECISION-MAKING PROCESSES
DEVELOPMENT GOALS
DEVELOPMENT PARTNERS
DEVELOPMENTAL PROCESS
DIAGNOSTIC TOOL
DISTRICTS
ECONOMIC GROWTH
EXCHANGE RATE
EXECUTION
EXPENDITURE DATA
EXPENDITURES
EXTERNAL FACTORS
FINANCIAL ACCOUNTABILITY
FINANCIAL CONTROL
FINANCIAL MANAGEMENT
FINANCIAL REPORTING
FINANCIAL REPORTS
FINANCIAL RESOURCES
FINANCIAL STATISTICS
FISCAL
FISCAL TRANSPARENCY
FOREIGN ASSISTANCE
GOOD GOVERNANCE
GOVERNMENT ACCOUNTING
GOVERNMENT AGENCIES
GOVERNMENT LEVEL
GOVERNMENT MINISTRIES
GOVERNMENT'S BUDGET
GOVERNMENTAL ORGANISATIONS
GROSS DOMESTIC PRODUCT
HUMAN RESOURCE
HUMAN RESOURCE MANAGEMENT
INSTITUTIONAL ARRANGEMENTS
INSTITUTIONAL REFORMS
INTERNAL AUDIT
INTERNAL AUDIT FUNCTION
LEGAL FRAMEWORK
LEGISLATION
LEGISLATIVE FRAMEWORK
LEGISLATURE
LOCAL CONDITIONS
LOCAL GOVERNMENT
MACROECONOMIC STABILITY
MINISTRY OF FINANCE
PAYROLL
POLICY FRAMEWORK
POLICY MAKERS
POLITICAL INTERFERENCE
POVERTY ALLEVIATION
POVERTY ERADICATION
POVERTY ERADICATION ACTION PLAN
POVERTY LEVELS
POVERTY REDUCTION
PRIVATE SECTOR
PRIVATE SECTOR PARTICIPATION
PRIVATE SECTORS
PROCUREMENT
PUBLIC ADMINISTRATION
PUBLIC EDUCATION
PUBLIC ENTERPRISES
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE MANAGEMENT
PUBLIC EXPENDITURE REVIEW
PUBLIC FINANCE
PUBLIC RESOURCES
PUBLIC SECTOR
PUBLIC SERVICE
PUBLIC SERVICE DELIVERY
QUALITY ASSURANCE
REDUCING POVERTY
REGULATORY FRAMEWORK
REGULATORY FRAMEWORKS
RESOURCE ALLOCATION
SECTOR MINISTRIES
SECTOR WORKING
SERVICE DELIVERY
SOCIAL DEVELOPMENT
SOCIAL SECTOR
SOCIAL SERVICES
STATE BUDGET
STATE ENTERPRISE
STATE ENTERPRISES
TAX
TAX REVENUE
TECHNICAL ASSISTANCE
TRANSPARENCY
TREASURY FINANCIAL ACCOUNTABILITY
BUDGET PROCESS
RESOURCE ALLOCATION PROCESSES
MONITORING CRITERIA
EXTERNAL RESOURCES
ACCOUNTING & REPORTING
FINANCIAL REPORTING
INTERNAL CONTROLS
RECORDS MANAGEMENT
TECHNOLOGY
HUMAN RESOURCE MANAGEMENT
PUBLIC SECTOR ACCOUNTING
ETHICS
INTEGRITY
PUBLIC FINANCE MANAGEMENT
PUBLIC ENTERPRISES
NONGOVERNMENTAL ORGANIZATIONS
POLICY REFORM
PAYROLL SYSTEMS
FUNDING
FINANCIAL MANAGEMENT SYSTEMS
ACCOUNTABILITY
spellingShingle ACCOUNTABILITY
ACCOUNTANCY
ACCOUNTANTS
ACCOUNTING
ACCOUNTING PRACTICES
ACCOUNTS
ANTI-CORRUPTION
APPROPRIATIONS
AUDITING
AUDITING PROFESSION
AUDITORS
AUTHORITY
BUDGET ALLOCATIONS
BUDGET APPROPRIATIONS
BUDGET CUTS
BUDGET EXECUTION
BUDGET FORMULATION
BUDGET MONITORING
BUDGET PERFORMANCE
BUDGET PROCESS
BUDGET PROPOSALS
BUDGET SYSTEMS
BUDGETING
CAPACITY BUILDING
CENTRAL GOVERNMENT
CONSTITUTION
CORRUPTION
DEBT
DECISION-MAKING
DECISION-MAKING PROCESSES
DEVELOPMENT GOALS
DEVELOPMENT PARTNERS
DEVELOPMENTAL PROCESS
DIAGNOSTIC TOOL
DISTRICTS
ECONOMIC GROWTH
EXCHANGE RATE
EXECUTION
EXPENDITURE DATA
EXPENDITURES
EXTERNAL FACTORS
FINANCIAL ACCOUNTABILITY
FINANCIAL CONTROL
FINANCIAL MANAGEMENT
FINANCIAL REPORTING
FINANCIAL REPORTS
FINANCIAL RESOURCES
FINANCIAL STATISTICS
FISCAL
FISCAL TRANSPARENCY
FOREIGN ASSISTANCE
GOOD GOVERNANCE
GOVERNMENT ACCOUNTING
GOVERNMENT AGENCIES
GOVERNMENT LEVEL
GOVERNMENT MINISTRIES
GOVERNMENT'S BUDGET
GOVERNMENTAL ORGANISATIONS
GROSS DOMESTIC PRODUCT
HUMAN RESOURCE
HUMAN RESOURCE MANAGEMENT
INSTITUTIONAL ARRANGEMENTS
INSTITUTIONAL REFORMS
INTERNAL AUDIT
INTERNAL AUDIT FUNCTION
LEGAL FRAMEWORK
LEGISLATION
LEGISLATIVE FRAMEWORK
LEGISLATURE
LOCAL CONDITIONS
LOCAL GOVERNMENT
MACROECONOMIC STABILITY
MINISTRY OF FINANCE
PAYROLL
POLICY FRAMEWORK
POLICY MAKERS
POLITICAL INTERFERENCE
POVERTY ALLEVIATION
POVERTY ERADICATION
POVERTY ERADICATION ACTION PLAN
POVERTY LEVELS
POVERTY REDUCTION
PRIVATE SECTOR
PRIVATE SECTOR PARTICIPATION
PRIVATE SECTORS
PROCUREMENT
PUBLIC ADMINISTRATION
PUBLIC EDUCATION
PUBLIC ENTERPRISES
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE MANAGEMENT
PUBLIC EXPENDITURE REVIEW
PUBLIC FINANCE
PUBLIC RESOURCES
PUBLIC SECTOR
PUBLIC SERVICE
PUBLIC SERVICE DELIVERY
QUALITY ASSURANCE
REDUCING POVERTY
REGULATORY FRAMEWORK
REGULATORY FRAMEWORKS
RESOURCE ALLOCATION
SECTOR MINISTRIES
SECTOR WORKING
SERVICE DELIVERY
SOCIAL DEVELOPMENT
SOCIAL SECTOR
SOCIAL SERVICES
STATE BUDGET
STATE ENTERPRISE
STATE ENTERPRISES
TAX
TAX REVENUE
TECHNICAL ASSISTANCE
TRANSPARENCY
TREASURY FINANCIAL ACCOUNTABILITY
BUDGET PROCESS
RESOURCE ALLOCATION PROCESSES
MONITORING CRITERIA
EXTERNAL RESOURCES
ACCOUNTING & REPORTING
FINANCIAL REPORTING
INTERNAL CONTROLS
RECORDS MANAGEMENT
TECHNOLOGY
HUMAN RESOURCE MANAGEMENT
PUBLIC SECTOR ACCOUNTING
ETHICS
INTEGRITY
PUBLIC FINANCE MANAGEMENT
PUBLIC ENTERPRISES
NONGOVERNMENTAL ORGANIZATIONS
POLICY REFORM
PAYROLL SYSTEMS
FUNDING
FINANCIAL MANAGEMENT SYSTEMS
ACCOUNTABILITY
World Bank
The Republic of Uganda : Country Financial Accountability Assessment
geographic_facet Africa
Uganda
description This Country Financial Accountability Assessment (CFAA) is an update of the assessment done in 2001. It discusses progress made in the area of Public Financial Management (PFM) reforms since then, and provides a status-matrix in Appendix 1 on the implementation of the key recommendations of the 2001 CFAA. following are recommendations noteworthy: streamline the requirements in the budget process and improve contents of budget performance reports; record and monitor all foreign development assistance in the budget; approve and implement the proposed new organizational structure of the Accountant General's Office (AGO); improve the integrity of the payroll system; secure funding for the roll out of the Integrated Financial Management System (IFMS); enact appropriate legislation to ensure the independence of the Auditor General (AudGen); implement changes to the internal audit function as required by the Public Finance and Accountability Act (PFAA); strengthen various elements of the oversight as well as legislative and public scrutiny functions; strengthen monitoring of accountability of Public Enterprises (PES) and Non-Governmental Organizations (NGOs); and enact the draft Accountants Bill which aims to strengthen regulation of the accountancy profession. The report focuses primarily on the execution and monitoring phases of the budget cycle, and the oversight and accountability frameworks.
format Economic & Sector Work :: Country Financial Accountability Assessment
author World Bank
author_facet World Bank
author_sort World Bank
title The Republic of Uganda : Country Financial Accountability Assessment
title_short The Republic of Uganda : Country Financial Accountability Assessment
title_full The Republic of Uganda : Country Financial Accountability Assessment
title_fullStr The Republic of Uganda : Country Financial Accountability Assessment
title_full_unstemmed The Republic of Uganda : Country Financial Accountability Assessment
title_sort republic of uganda : country financial accountability assessment
publisher Washington, DC
publishDate 2013
url http://documents.worldbank.org/curated/en/2004/05/4965393/uganda-country-financial-accountability-assessment
http://hdl.handle.net/10986/14584
_version_ 1764428719727837184
spelling okr-10986-145842021-04-23T14:03:18Z The Republic of Uganda : Country Financial Accountability Assessment World Bank ACCOUNTABILITY ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING PRACTICES ACCOUNTS ANTI-CORRUPTION APPROPRIATIONS AUDITING AUDITING PROFESSION AUDITORS AUTHORITY BUDGET ALLOCATIONS BUDGET APPROPRIATIONS BUDGET CUTS BUDGET EXECUTION BUDGET FORMULATION BUDGET MONITORING BUDGET PERFORMANCE BUDGET PROCESS BUDGET PROPOSALS BUDGET SYSTEMS BUDGETING CAPACITY BUILDING CENTRAL GOVERNMENT CONSTITUTION CORRUPTION DEBT DECISION-MAKING DECISION-MAKING PROCESSES DEVELOPMENT GOALS DEVELOPMENT PARTNERS DEVELOPMENTAL PROCESS DIAGNOSTIC TOOL DISTRICTS ECONOMIC GROWTH EXCHANGE RATE EXECUTION EXPENDITURE DATA EXPENDITURES EXTERNAL FACTORS FINANCIAL ACCOUNTABILITY FINANCIAL CONTROL FINANCIAL MANAGEMENT FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL RESOURCES FINANCIAL STATISTICS FISCAL FISCAL TRANSPARENCY FOREIGN ASSISTANCE GOOD GOVERNANCE GOVERNMENT ACCOUNTING GOVERNMENT AGENCIES GOVERNMENT LEVEL GOVERNMENT MINISTRIES GOVERNMENT'S BUDGET GOVERNMENTAL ORGANISATIONS GROSS DOMESTIC PRODUCT HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL REFORMS INTERNAL AUDIT INTERNAL AUDIT FUNCTION LEGAL FRAMEWORK LEGISLATION LEGISLATIVE FRAMEWORK LEGISLATURE LOCAL CONDITIONS LOCAL GOVERNMENT MACROECONOMIC STABILITY MINISTRY OF FINANCE PAYROLL POLICY FRAMEWORK POLICY MAKERS POLITICAL INTERFERENCE POVERTY ALLEVIATION POVERTY ERADICATION POVERTY ERADICATION ACTION PLAN POVERTY LEVELS POVERTY REDUCTION PRIVATE SECTOR PRIVATE SECTOR PARTICIPATION PRIVATE SECTORS PROCUREMENT PUBLIC ADMINISTRATION PUBLIC EDUCATION PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC FINANCE PUBLIC RESOURCES PUBLIC SECTOR PUBLIC SERVICE PUBLIC SERVICE DELIVERY QUALITY ASSURANCE REDUCING POVERTY REGULATORY FRAMEWORK REGULATORY FRAMEWORKS RESOURCE ALLOCATION SECTOR MINISTRIES SECTOR WORKING SERVICE DELIVERY SOCIAL DEVELOPMENT SOCIAL SECTOR SOCIAL SERVICES STATE BUDGET STATE ENTERPRISE STATE ENTERPRISES TAX TAX REVENUE TECHNICAL ASSISTANCE TRANSPARENCY TREASURY FINANCIAL ACCOUNTABILITY BUDGET PROCESS RESOURCE ALLOCATION PROCESSES MONITORING CRITERIA EXTERNAL RESOURCES ACCOUNTING & REPORTING FINANCIAL REPORTING INTERNAL CONTROLS RECORDS MANAGEMENT TECHNOLOGY HUMAN RESOURCE MANAGEMENT PUBLIC SECTOR ACCOUNTING ETHICS INTEGRITY PUBLIC FINANCE MANAGEMENT PUBLIC ENTERPRISES NONGOVERNMENTAL ORGANIZATIONS POLICY REFORM PAYROLL SYSTEMS FUNDING FINANCIAL MANAGEMENT SYSTEMS ACCOUNTABILITY This Country Financial Accountability Assessment (CFAA) is an update of the assessment done in 2001. It discusses progress made in the area of Public Financial Management (PFM) reforms since then, and provides a status-matrix in Appendix 1 on the implementation of the key recommendations of the 2001 CFAA. following are recommendations noteworthy: streamline the requirements in the budget process and improve contents of budget performance reports; record and monitor all foreign development assistance in the budget; approve and implement the proposed new organizational structure of the Accountant General's Office (AGO); improve the integrity of the payroll system; secure funding for the roll out of the Integrated Financial Management System (IFMS); enact appropriate legislation to ensure the independence of the Auditor General (AudGen); implement changes to the internal audit function as required by the Public Finance and Accountability Act (PFAA); strengthen various elements of the oversight as well as legislative and public scrutiny functions; strengthen monitoring of accountability of Public Enterprises (PES) and Non-Governmental Organizations (NGOs); and enact the draft Accountants Bill which aims to strengthen regulation of the accountancy profession. The report focuses primarily on the execution and monitoring phases of the budget cycle, and the oversight and accountability frameworks. 2013-07-25T15:37:16Z 2013-07-25T15:37:16Z 2004-05 http://documents.worldbank.org/curated/en/2004/05/4965393/uganda-country-financial-accountability-assessment http://hdl.handle.net/10986/14584 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Country Financial Accountability Assessment Economic & Sector Work Africa Uganda