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Economic & Sector Work :: Public Expenditure Review

Uganda - Public Expenditure Review 2003 : Supporting Budget Reforms at the Central and Local Government Levels

PUBLIC EXPENDITURES BUDGET PROCESS BUDGET IMPLEMENTATION LOCAL GOVERNMENT EXPENDITURES LOCAL GOVERNMENT BUDGETS COUNTRY ECONOMIC WORK PERFORMANCE INDICATORS FISCAL ADMINISTRATION MACROECONOMIC POLICY FISCAL DEFICITS PUBLIC SECTOR MANAGEMENT STAKEHOLDER PARTICIPATION ALLOCATION OF RESOURCES OVERRUNS ARREARAGES OF PUBLIC ENTERPRISES FINANCIAL MANAGEMENT DECENTRALIZATION ACCOUNTABILITY ACCOUNTING AGRICULTURAL PRODUCTION AGRICULTURAL SECTOR ALLOCATIVE EFFICIENCY ANALYTICAL WORK AUTHORITY BORROWING BUDGET EXECUTION BUDGET MONITORING BUDGET PROCESS BUDGET PROCESSES BUDGET REFORMS BUDGETARY RESOURCES CENTRAL GOVERNMENT CIVIL SOCIETY CPI DEVELOPMENT GOALS DEVELOPMENT PARTNERS DISTRICTS DONOR COMMUNITY DONOR REPRESENTATIVES ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC MANAGEMENT ECONOMIC PERFORMANCE EDUCATION EXCHANGE RATE EXECUTION EXTERNAL DEBT EXTERNAL FACTORS FINANCIAL MANAGEMENT FISCAL FISCAL DECENTRALIZATION FISCAL DEFICIT FISCAL PERFORMANCE FISCAL REVENUE FISHERIES FOREIGN EXCHANGE FOREIGN EXCHANGE MARKET GOVERNMENT LEVELS GOVERNMENT OFFICIALS GOVERNMENT SPENDING GOVERNMENT'S POLICY GROSS DOMESTIC PRODUCT GROWTH RATE HEALTH INFLATION INTEREST RATES INTERNAL AUDIT INTERNATIONAL MARKET LEGAL FRAMEWORK LOCAL GOVERNMENT LOCAL GOVERNMENTS MACROECONOMIC STABILITY MDP MINISTRY OF FINANCE MORTALITY MUNICIPALITY NATIONAL RESEARCH OIL PATIENTS POLITICAL FACTORS POLITICIANS POVERTY ERADICATION POVERTY ERADICATION ACTION PLAN POVERTY MONITORING POVERTY REDUCTION POVERTY STATUS PRESENT VALUE PRIMARY EDUCATION PRIMARY HEALTH CARE PRODUCTIVITY PUBLIC ADMINISTRATION PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC SERVICE PUBLIC SERVICE DELIVERY REPRESENTATIVES REVENUE PERFORMANCE SCHOOLS SECTOR WORKING SERVICE DELIVERY SOCIAL SECTORS TASK TEAM LEADER TEAM MEMBERS TECHNICAL CAPACITY TERMS OF TRADE TRANSPARENCY TREASURY WATER SUPPLY
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Washington DC
Africa | Uganda
2013-07-30T16:02:24Z | 2013-07-30T16:02:24Z | 2003-09

This 2003 Public Expenditure Review (PER) report addresses budget process challenges, at both the central and local government (LG) levels, highlighting the progress made, and identifying challenges for the future. The first chapter reviews country economic performance over the previous year and its implications for fiscal performance. In addition to tracking the various macroeconomic indicator trends, the chapter highlights areas of challenge in the economy, and includes an expanded section on the challenges of managing the recent fiscal deficit trends. Chapter 2 discusses the budget process, including issues concerning the preparation of the budget, the roles of the sector working groups, and progress made in the preparation of sector budget framework papers. The chapter also comments on the quality and depth of participation of various stakeholders in the budget process. Chapter 3 addresses budget execution challenges in Uganda during the last budget cycle. Problems encountered in budget execution - non-programmed allocation of resources during the course of the year, budget overruns and cuts, irregular flow of resources, arrears, under- and over-programming elements of the budget - are discussed. Chapter 4 deals with budget efficiency issues, while Chapter 5 addresses deals with LG issues in improving budget processes: budget allocation, execution, and financial management. The results show the heterogeneity of the LG budget and financial management performance, challenges, and the need to benchmark and assist LGs accordingly to make progress in these areas, in the context of supporting decentralization. Chapter 6 concludes with a summary of the main findings of this year's PER and the challenges for the future.

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