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Uganda - Country Integrated Fiduciary Assessment 2004 : Main report (Inglês)

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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    Main report

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    fiduciary risk;corruption;participatory local;monitoring and evaluation mechanism;danish international development;Public Financial Management;financial accountability;budget process;contingent liabilities;contingent liability;Integrated Financial Management System;debt to export ratio;central government technical support;real gross domestic product;legal and regulatory framework;government expenditure;fiscal deficit;budget expenditure;procurement process;public expenditure;development partner;budget support;legal framework;international coffee price;foreign exchange sale;human resource capacity;public service delivery;net present value;human resource management;budget formulation process;Ethics and Integrity;central government operation;state enterprises;diagnostic process;budget deficit;legislative reform;Tax Administration;public fund;Macroeconomic Stability;raise revenues;procurement regulation;economic reform;Public Services;annual budget process;resistance to change;world interest rate;household survey data;external debt burden;salaries and wages;domestic debt burden;poverty reduction objective;public sector procurement;members of parliament;effective legal framework;overvalued exchange rate;local government sector;shares of expenditure;public awareness program;human resource issues;access to information;flow of fund;Public Procurement System;national service delivery;local revenue base;service delivery standard;Foreign Exchange Reserve;higher interest payments;cash budget system;tax administration system;exchange rate appreciation;legislation and regulation;fiscal decentralization strategy;financial management capacity;corruption perception index;preferential trade area;cabinet for decision;Finance & Procurement;private sector borrowing;commercial bank lending;price shock;Exchange Rates;financial reporting;non-governmental organization;aid resource;significant challenge;external aid;excess liquidity;Population Growth;donor aid;regulatory environment;oversight body;domestic revenue;monitoring arrangement;legislative framework;government spending;attitudinal change;take time;independent oversight;record keeping;Maternal Mortality;international community;clear rules;compensation amount;transparency challenges;combating corruption;public resource;primary law;domestic interest;draft form;government security;efficient coordination;participatory planning;public leaders;government transfer;pay differential;government revenue;aid inflow;survey results;beneficiary assessment;draft policy;preferential loan;local population;local resident;capacity constraint;public education;benchmarking exercise;public scrutiny;customs union;Macroeconomic Management;full disclosure;external assistance;regulatory institution;commercial court;procurement entity;aid effectiveness;budget framework;government stakeholders;fiduciary arrangement;previous evaluation;accountability system;medium-sized enterprise;qualified personnel;legal arrangement;interested stakeholders;good governance;improved public;political interference;evaluation mechanisms;personnel management;budget discipline;staff capacity;debt obligation;political participation;fiscal position;tax measure;graduate tax;fraudulent practice;geographical location;tax revenue;local preference;cash management;fund releases;promoting growth;pension obligation;pension reform;Financial Sector;technical expertise;corrupt countries;auditing profession;diagnostic exercise;budget provision;domestic arrears;foreign assistance;financial resource;holistic approach;lessons learnt;bank diagnostic;internal control;individual assessment;fiscal risk;fiduciary concerns;Gender Equality;payroll management;local accountability;political engagement;government watchdog;monitoring body;anticorruption authority;budgetary resource;Bank Fund;government's budget;statutory authority;national budget;court award;private company;field visits;transaction cost;government resource;tax policy;tax base;pension liabilities



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