The Republic of Uganda - Public Expenditure Review : Report on the Progress and Challenges of Budget Reforms

This PER emphasizes the importance of the government and its development partners developing a systematic program and a sequenced approach to address identified concerns to allow Uganda to achieve macrostability, fiscal sustainability, and poverty...

Full description

Bibliographic Details
Main Author: World Bank
Language:English
en_US
Published: Washington, DC 2013
Subjects:
TAX
Online Access:http://documents.worldbank.org/curated/en/2002/09/2047954/uganda-public-expenditure-review-report-progress-challenges-budget-reforms
http://hdl.handle.net/10986/15336
id okr-10986-15336
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 ABSOLUTE POVERTY
ACCOUNTABILITY
ACCOUNTING
AGRICULTURAL SECTOR
ALLOCATIVE EFFICIENCY
ANALYTICAL WORK
APPROPRIATIONS
AUDITING
AUTHORITY
BALANCE OF PAYMENTS
BANKING INDUSTRY
BORROWING
BUDGET ALLOCATIONS
BUDGET DEFICIT
BUDGET EXECUTION
BUDGET MANAGEMENT
BUDGET MONITORING
BUDGET PERFORMANCE
BUDGET PROCESS
BUDGET PROPOSALS
BUDGET REFORM
BUDGET REFORMS
BUDGETARY PROCESSES
CAPACITY BUILDING
CIVIL SOCIETY
COMMERCIAL BANKS
COMPARATIVE ADVANTAGE
CONCESSIONAL LOANS
CONSULTATIVE MANNER
CORRUPTION
CREDIT SCHEMES
CURRENCY UNIT
DEBT
DEBT MANAGEMENT
DEBT RELIEF
DEVELOPMENT GOALS
DEVELOPMENT PARTNERS
DEVELOPMENT PROGRAMS
DISTRICTS
DONOR RESOURCES
ECONOMIC DEVELOPMENT
ECONOMIC GROWTH
ECONOMIC GROWTH RATES
ECONOMIC MANAGEMENT
ECONOMIC PERFORMANCE
ECONOMIC POLICIES
ELECTRICITY
ENACTMENT
EXCHANGE RATE
EXCHANGE RATES
EXTERNAL DEBT
FINANCIAL MANAGEMENT
FINANCIAL MARKETS
FINANCIAL SECTOR
FISCAL
FISCAL DECENTRALIZATION
FISCAL DEFICIT
FISCAL DISCIPLINE
FISCAL PERFORMANCE
FISCAL POLICY
FISCAL STANCE
FISCAL YEAR
FISH
FOREIGN EXCHANGE
FOREIGN INVESTMENT
GOVERNANCE
GOVERNMENT DEPARTMENTS
GOVERNMENT EFFORTS
GOVERNMENT EXPENDITURES
GOVERNMENT PROGRAMS
GOVERNMENT REVENUE
GOVERNMENT STRATEGY
GROSS DOMESTIC PRODUCT
GROWTH RATE
HUMAN CAPITAL
HUMAN RESOURCE
HUMAN RESOURCE MANAGEMENT
IMPORTS
INCOME
INCOME TAXES
INFLATION
INFORMAL SECTOR
INSTITUTIONAL CAPACITY
INTEREST RATES
INTERGOVERNMENTAL RELATIONS
INTERGOVERNMENTAL SYSTEM
LEGISLATURE
LEVELS OF GOVERNMENT
LOCAL GOVERNMENT
LOCAL GOVERNMENT AUTONOMY
LOCAL GOVERNMENTS
MACROECONOMIC PERFORMANCE
MACROECONOMIC STABILITY
MANAGEMENT CAPACITY
MARKET PRICES
MINISTRY OF FINANCE
MONITORING
POLICY CHOICES
POLICY RESEARCH
POOR COUNTRIES
POVERTY ASSESSMENT
POVERTY ERADICATION
POVERTY ERADICATION ACTION PLAN
POVERTY ISSUES
POVERTY LEVELS
POVERTY MONITORING
POVERTY REDUCTION
POVERTY REDUCTION STRATEGY
PRIMARY EDUCATION
PRIMARY HEALTH CARE
PRIORITY AREAS
PRIVATE SECTOR
PRIVATIZATION
PRODUCERS
PRUDENTIAL REGULATIONS
PUBLIC ADMINISTRATION
PUBLIC DEBT
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE MANAGEMENT
PUBLIC EXPENDITURE REVIEW
PUBLIC EXPENDITURES
PUBLIC FINANCE
PUBLIC SPENDING
REAL TERMS
REPRESENTATIVES
RESOURCE CONSTRAINTS
REVENUE COLLECTION
REVENUE GRANTS
REVENUE GROWTH
REVENUE PERFORMANCE
RURAL AREAS
SECTOR WORKING
SERVICE DELIVERY
TASK TEAM LEADER
TAX
TAX ADMINISTRATION
TAX REVENUE
TAX REVENUES
TEAM MEMBERS
TECHNICAL ASSISTANCE
TIME FRAME
TRANSPARENCY
TREASURY
WAGES PUBLIC EXPENDITURES
BUDGET REFORM
FISCAL SUSTAINABILITY
MACROECONOMIC ANALYSIS
BUDGET PROCESS
BUDGET IMPLEMENTATION
BUDGET MONITORING
ALLOCATION OF RESOURCES
PUBLIC ADMINISTRATION
DECENTRALIZATION
HUMAN RESOURCES DEVELOPMENT
MONITORING OF STATE FINANCES
INSTITUTIONAL CAPACITY
CAPACITY BUILDING
LOCAL GOVERNMENT
AUTONOMY
GOVERNMENT ACCOUNTING
INTERGOVERNMENTAL FISCAL RELATIONS
INTERGOVERNMENTAL TRANSFER OF FUNDS
INTERGOVERNMENTAL TAX RELATIONS
POVERTY REDUCTION STRATEGIES
HEALTH EXPENDITURES
EDUCATIONAL FINANCING
HEALTH SERVICE DELIVERY
IMMUNIZATION
ACQUIRED IMMUNE DEFICIENCY SYNDROME
REPRODUCTIVE HEALTH
EQUITY IN EDUCATION
ACCESS TO HEALTH SERVICES
ACCESS TO WATER
SANITATION SERVICES
NONGOVERNMENTAL ORGANIZATIONS
spellingShingle ABSOLUTE POVERTY
ACCOUNTABILITY
ACCOUNTING
AGRICULTURAL SECTOR
ALLOCATIVE EFFICIENCY
ANALYTICAL WORK
APPROPRIATIONS
AUDITING
AUTHORITY
BALANCE OF PAYMENTS
BANKING INDUSTRY
BORROWING
BUDGET ALLOCATIONS
BUDGET DEFICIT
BUDGET EXECUTION
BUDGET MANAGEMENT
BUDGET MONITORING
BUDGET PERFORMANCE
BUDGET PROCESS
BUDGET PROPOSALS
BUDGET REFORM
BUDGET REFORMS
BUDGETARY PROCESSES
CAPACITY BUILDING
CIVIL SOCIETY
COMMERCIAL BANKS
COMPARATIVE ADVANTAGE
CONCESSIONAL LOANS
CONSULTATIVE MANNER
CORRUPTION
CREDIT SCHEMES
CURRENCY UNIT
DEBT
DEBT MANAGEMENT
DEBT RELIEF
DEVELOPMENT GOALS
DEVELOPMENT PARTNERS
DEVELOPMENT PROGRAMS
DISTRICTS
DONOR RESOURCES
ECONOMIC DEVELOPMENT
ECONOMIC GROWTH
ECONOMIC GROWTH RATES
ECONOMIC MANAGEMENT
ECONOMIC PERFORMANCE
ECONOMIC POLICIES
ELECTRICITY
ENACTMENT
EXCHANGE RATE
EXCHANGE RATES
EXTERNAL DEBT
FINANCIAL MANAGEMENT
FINANCIAL MARKETS
FINANCIAL SECTOR
FISCAL
FISCAL DECENTRALIZATION
FISCAL DEFICIT
FISCAL DISCIPLINE
FISCAL PERFORMANCE
FISCAL POLICY
FISCAL STANCE
FISCAL YEAR
FISH
FOREIGN EXCHANGE
FOREIGN INVESTMENT
GOVERNANCE
GOVERNMENT DEPARTMENTS
GOVERNMENT EFFORTS
GOVERNMENT EXPENDITURES
GOVERNMENT PROGRAMS
GOVERNMENT REVENUE
GOVERNMENT STRATEGY
GROSS DOMESTIC PRODUCT
GROWTH RATE
HUMAN CAPITAL
HUMAN RESOURCE
HUMAN RESOURCE MANAGEMENT
IMPORTS
INCOME
INCOME TAXES
INFLATION
INFORMAL SECTOR
INSTITUTIONAL CAPACITY
INTEREST RATES
INTERGOVERNMENTAL RELATIONS
INTERGOVERNMENTAL SYSTEM
LEGISLATURE
LEVELS OF GOVERNMENT
LOCAL GOVERNMENT
LOCAL GOVERNMENT AUTONOMY
LOCAL GOVERNMENTS
MACROECONOMIC PERFORMANCE
MACROECONOMIC STABILITY
MANAGEMENT CAPACITY
MARKET PRICES
MINISTRY OF FINANCE
MONITORING
POLICY CHOICES
POLICY RESEARCH
POOR COUNTRIES
POVERTY ASSESSMENT
POVERTY ERADICATION
POVERTY ERADICATION ACTION PLAN
POVERTY ISSUES
POVERTY LEVELS
POVERTY MONITORING
POVERTY REDUCTION
POVERTY REDUCTION STRATEGY
PRIMARY EDUCATION
PRIMARY HEALTH CARE
PRIORITY AREAS
PRIVATE SECTOR
PRIVATIZATION
PRODUCERS
PRUDENTIAL REGULATIONS
PUBLIC ADMINISTRATION
PUBLIC DEBT
PUBLIC EXPENDITURE
PUBLIC EXPENDITURE MANAGEMENT
PUBLIC EXPENDITURE REVIEW
PUBLIC EXPENDITURES
PUBLIC FINANCE
PUBLIC SPENDING
REAL TERMS
REPRESENTATIVES
RESOURCE CONSTRAINTS
REVENUE COLLECTION
REVENUE GRANTS
REVENUE GROWTH
REVENUE PERFORMANCE
RURAL AREAS
SECTOR WORKING
SERVICE DELIVERY
TASK TEAM LEADER
TAX
TAX ADMINISTRATION
TAX REVENUE
TAX REVENUES
TEAM MEMBERS
TECHNICAL ASSISTANCE
TIME FRAME
TRANSPARENCY
TREASURY
WAGES PUBLIC EXPENDITURES
BUDGET REFORM
FISCAL SUSTAINABILITY
MACROECONOMIC ANALYSIS
BUDGET PROCESS
BUDGET IMPLEMENTATION
BUDGET MONITORING
ALLOCATION OF RESOURCES
PUBLIC ADMINISTRATION
DECENTRALIZATION
HUMAN RESOURCES DEVELOPMENT
MONITORING OF STATE FINANCES
INSTITUTIONAL CAPACITY
CAPACITY BUILDING
LOCAL GOVERNMENT
AUTONOMY
GOVERNMENT ACCOUNTING
INTERGOVERNMENTAL FISCAL RELATIONS
INTERGOVERNMENTAL TRANSFER OF FUNDS
INTERGOVERNMENTAL TAX RELATIONS
POVERTY REDUCTION STRATEGIES
HEALTH EXPENDITURES
EDUCATIONAL FINANCING
HEALTH SERVICE DELIVERY
IMMUNIZATION
ACQUIRED IMMUNE DEFICIENCY SYNDROME
REPRODUCTIVE HEALTH
EQUITY IN EDUCATION
ACCESS TO HEALTH SERVICES
ACCESS TO WATER
SANITATION SERVICES
NONGOVERNMENTAL ORGANIZATIONS
World Bank
The Republic of Uganda - Public Expenditure Review : Report on the Progress and Challenges of Budget Reforms
geographic_facet Africa
Uganda
description This PER emphasizes the importance of the government and its development partners developing a systematic program and a sequenced approach to address identified concerns to allow Uganda to achieve macrostability, fiscal sustainability, and poverty reduction. The report is organized in seven chapters. Chapter 1 discusses the macro challenges Uganda faces and how these are linked to fiscal considerations. Macrostability has largely been achieved with satisfactory growth rates higher than in the previous year. But the unprecedented terms of trade shock has resulted in the decline of total receipts from exports. The reduction of foreign exchange revenues in combination with lower revenue collections has led to fiscal constraints. Chapter 2 notes the need to ensure stakeholder contribution to the budget process and to improve quality of budget planning, choices, and predictability. Chapter 3 analyzes the health, education, and water and sanitation sectors and describes the great progress made in aloocative efficiency --although these sectors are experiencing major challenges in achieving operational efficiency. Chapter 4 discusses how the government has "commitment control systems (CCSs)" to address the problem of arrears. Chapter 5 identifies how Uganda uses tracking systems to identify problems in flow of funds. Chapter 6 discusses the growing challenges for budget preparation, execution, and monitoring at the local government level. Chapter 7 draws conclusions.
author World Bank
author_facet World Bank
author_sort World Bank
title The Republic of Uganda - Public Expenditure Review : Report on the Progress and Challenges of Budget Reforms
title_short The Republic of Uganda - Public Expenditure Review : Report on the Progress and Challenges of Budget Reforms
title_full The Republic of Uganda - Public Expenditure Review : Report on the Progress and Challenges of Budget Reforms
title_fullStr The Republic of Uganda - Public Expenditure Review : Report on the Progress and Challenges of Budget Reforms
title_full_unstemmed The Republic of Uganda - Public Expenditure Review : Report on the Progress and Challenges of Budget Reforms
title_sort republic of uganda - public expenditure review : report on the progress and challenges of budget reforms
publisher Washington, DC
publishDate 2013
url http://documents.worldbank.org/curated/en/2002/09/2047954/uganda-public-expenditure-review-report-progress-challenges-budget-reforms
http://hdl.handle.net/10986/15336
_version_ 1764427014337462272
spelling okr-10986-153362021-04-23T14:03:15Z The Republic of Uganda - Public Expenditure Review : Report on the Progress and Challenges of Budget Reforms World Bank ABSOLUTE POVERTY ACCOUNTABILITY ACCOUNTING AGRICULTURAL SECTOR ALLOCATIVE EFFICIENCY ANALYTICAL WORK APPROPRIATIONS AUDITING AUTHORITY BALANCE OF PAYMENTS BANKING INDUSTRY BORROWING BUDGET ALLOCATIONS BUDGET DEFICIT BUDGET EXECUTION BUDGET MANAGEMENT BUDGET MONITORING BUDGET PERFORMANCE BUDGET PROCESS BUDGET PROPOSALS BUDGET REFORM BUDGET REFORMS BUDGETARY PROCESSES CAPACITY BUILDING CIVIL SOCIETY COMMERCIAL BANKS COMPARATIVE ADVANTAGE CONCESSIONAL LOANS CONSULTATIVE MANNER CORRUPTION CREDIT SCHEMES CURRENCY UNIT DEBT DEBT MANAGEMENT DEBT RELIEF DEVELOPMENT GOALS DEVELOPMENT PARTNERS DEVELOPMENT PROGRAMS DISTRICTS DONOR RESOURCES ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC GROWTH RATES ECONOMIC MANAGEMENT ECONOMIC PERFORMANCE ECONOMIC POLICIES ELECTRICITY ENACTMENT EXCHANGE RATE EXCHANGE RATES EXTERNAL DEBT FINANCIAL MANAGEMENT FINANCIAL MARKETS FINANCIAL SECTOR FISCAL FISCAL DECENTRALIZATION FISCAL DEFICIT FISCAL DISCIPLINE FISCAL PERFORMANCE FISCAL POLICY FISCAL STANCE FISCAL YEAR FISH FOREIGN EXCHANGE FOREIGN INVESTMENT GOVERNANCE GOVERNMENT DEPARTMENTS GOVERNMENT EFFORTS GOVERNMENT EXPENDITURES GOVERNMENT PROGRAMS GOVERNMENT REVENUE GOVERNMENT STRATEGY GROSS DOMESTIC PRODUCT GROWTH RATE HUMAN CAPITAL HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT IMPORTS INCOME INCOME TAXES INFLATION INFORMAL SECTOR INSTITUTIONAL CAPACITY INTEREST RATES INTERGOVERNMENTAL RELATIONS INTERGOVERNMENTAL SYSTEM LEGISLATURE LEVELS OF GOVERNMENT LOCAL GOVERNMENT LOCAL GOVERNMENT AUTONOMY LOCAL GOVERNMENTS MACROECONOMIC PERFORMANCE MACROECONOMIC STABILITY MANAGEMENT CAPACITY MARKET PRICES MINISTRY OF FINANCE MONITORING POLICY CHOICES POLICY RESEARCH POOR COUNTRIES POVERTY ASSESSMENT POVERTY ERADICATION POVERTY ERADICATION ACTION PLAN POVERTY ISSUES POVERTY LEVELS POVERTY MONITORING POVERTY REDUCTION POVERTY REDUCTION STRATEGY PRIMARY EDUCATION PRIMARY HEALTH CARE PRIORITY AREAS PRIVATE SECTOR PRIVATIZATION PRODUCERS PRUDENTIAL REGULATIONS PUBLIC ADMINISTRATION PUBLIC DEBT PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC SPENDING REAL TERMS REPRESENTATIVES RESOURCE CONSTRAINTS REVENUE COLLECTION REVENUE GRANTS REVENUE GROWTH REVENUE PERFORMANCE RURAL AREAS SECTOR WORKING SERVICE DELIVERY TASK TEAM LEADER TAX TAX ADMINISTRATION TAX REVENUE TAX REVENUES TEAM MEMBERS TECHNICAL ASSISTANCE TIME FRAME TRANSPARENCY TREASURY WAGES PUBLIC EXPENDITURES BUDGET REFORM FISCAL SUSTAINABILITY MACROECONOMIC ANALYSIS BUDGET PROCESS BUDGET IMPLEMENTATION BUDGET MONITORING ALLOCATION OF RESOURCES PUBLIC ADMINISTRATION DECENTRALIZATION HUMAN RESOURCES DEVELOPMENT MONITORING OF STATE FINANCES INSTITUTIONAL CAPACITY CAPACITY BUILDING LOCAL GOVERNMENT AUTONOMY GOVERNMENT ACCOUNTING INTERGOVERNMENTAL FISCAL RELATIONS INTERGOVERNMENTAL TRANSFER OF FUNDS INTERGOVERNMENTAL TAX RELATIONS POVERTY REDUCTION STRATEGIES HEALTH EXPENDITURES EDUCATIONAL FINANCING HEALTH SERVICE DELIVERY IMMUNIZATION ACQUIRED IMMUNE DEFICIENCY SYNDROME REPRODUCTIVE HEALTH EQUITY IN EDUCATION ACCESS TO HEALTH SERVICES ACCESS TO WATER SANITATION SERVICES NONGOVERNMENTAL ORGANIZATIONS This PER emphasizes the importance of the government and its development partners developing a systematic program and a sequenced approach to address identified concerns to allow Uganda to achieve macrostability, fiscal sustainability, and poverty reduction. The report is organized in seven chapters. Chapter 1 discusses the macro challenges Uganda faces and how these are linked to fiscal considerations. Macrostability has largely been achieved with satisfactory growth rates higher than in the previous year. But the unprecedented terms of trade shock has resulted in the decline of total receipts from exports. The reduction of foreign exchange revenues in combination with lower revenue collections has led to fiscal constraints. Chapter 2 notes the need to ensure stakeholder contribution to the budget process and to improve quality of budget planning, choices, and predictability. Chapter 3 analyzes the health, education, and water and sanitation sectors and describes the great progress made in aloocative efficiency --although these sectors are experiencing major challenges in achieving operational efficiency. Chapter 4 discusses how the government has "commitment control systems (CCSs)" to address the problem of arrears. Chapter 5 identifies how Uganda uses tracking systems to identify problems in flow of funds. Chapter 6 discusses the growing challenges for budget preparation, execution, and monitoring at the local government level. Chapter 7 draws conclusions. 2013-08-23T22:13:24Z 2013-08-23T22:13:24Z 2002-09-23 http://documents.worldbank.org/curated/en/2002/09/2047954/uganda-public-expenditure-review-report-progress-challenges-budget-reforms http://hdl.handle.net/10986/15336 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Africa Uganda