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Uganda - Country Integrated Fiduciary Assessment 2004 (Vol. 2) : Public Expenditure Review 2004 - promoting the efficient use of public resources for poverty eradication (English)

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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    Public Expenditure Review

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    Public Expenditure Review 2004 - promoting the efficient use of public resources for poverty eradication

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    budget support;annual public expenditure;Poverty Reduction and Growth Facility;Efficiency of Public Expenditures;public expenditure management reform;real effective exchange rate;increase in government expenditure;bank finance;budget process;macroeconomic and fiscal;budget preparation process;monthly data;fiscal deficit;private investment;Macroeconomic Stability;barriers to investment;private sector credit;domestic financing;national budget;ugandan shilling;debt service ratio;global interest rates;money demand function;Foreign Exchange Reserve;national budget process;foreign exchange market;medium-term expenditure framework;civil society actor;access to finance;total export revenue;coffee wilt disease;adverse weather conditions;economic growth targets;external debt burden;domestic debt rose;private sector borrowing;debt service costs;domestic debt burden;fixed capital formation;real exchange rate;adverse macroeconomic effects;benefit incidence analysis;overvalued exchange rate;net present value;tax revenue performance;domestic revenue performance;general budget support;primarily due;local government participation;poor growth strategy;maternal mortality rate;universal primary education;project grant;Exchange Rates;public finance;market price;budget framework;external financing;legal provision;Public Spending;aid inflow;donor aid;discount factor;treasury bill;fiscal aggregate;sector ceiling;fiscal consolidation;excess liquidity;budget projection;budget deficit;Political Economy;Tax Administration;aid flow;efficiency issue;public resource;export ratio;budgetary resource;reserve money;water sector;deficit reduction;donor inflows;coffee price;sector working;Economic Management;government spending;economic reform;Macroeconomic Management;accelerating growth;Budget Management;government budget;crowding out;productive expenditure;inadequate capacity;policy target;Conflict Resolution;food price;Population Growth;Disaster Management;inflation control;agricultural season;Economic Policy;fiscal strategy;Financial Sector;aid resource;efficiency saving;supply-side constraints;export growth;tax measure;government system;tax base;higher deficit;graduate tax;external source;public servant;Tax Holiday;alternative revenue;administrative efficiency;study estimate;income poverty;income growth;Gender Equality;international pressure;macroeconomic consequence;macroeconomic planning;donor flow;accurate information;global fund;productive sector;customs revenue;export earning;Aid Dependency;budgetary choice;fiscal target;budget statement;donor assistance;discretionary expenditure;interest cost;export earnings;short-term rate;government bond;long-term expenditure;financial programming;macroeconomic variable;macroeconomic targets;domestic saving;domestic interest;rural feeder;government development;export projections;short-term fluctuation;debt stock;multilateral donor;government security;money growth;broad money;monetary growth;export volume;budgetary allocation;pension payment;audited account;functional distribution;parliamentary representation;fuel cost;debt relief;domestic borrowing;budget target;sector programs;aid receipt;receipt account;net saving;multilateral development;budget releases;budget fund;fiscal program;budget execution;collaborative work;budget discussion;fiscal economist;dollar term;deficit target;Macroeconomic Policy;trade deficit;energy infrastructure;supply cost;utility service;budget performance;medium-term planning;annual budget;productive asset;environmental sustainability;development target;transportation infrastructure;government initiative;monetary management;inflation rate;budget figures;liquidity target;competitiveness strategy;macroeconomic framework;poverty incidence;poverty increase;internal revenue;economic distortion;budget ceiling;inland transport;medium-size enterprise;bureaucratic barriers;supply efficiency;crop agriculture;agricultural growth;legal obligation;



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Uganda - Country Integrated Fiduciary Assessment 2004 (Vol. 2) : Public Expenditure Review 2004 - promoting the efficient use of public resources for poverty eradication (English). Public expenditure review (PER) Washington, D.C. : World Bank Group.