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 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.

Bibliographic Details

Main Author:	World Bank
Language:	English en_US
Published:	Washington, DC 2004-05
Subjects:	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, RESOURCE ALLOCATION PROCESSES, MONITORING CRITERIA, EXTERNAL RESOURCES, ACCOUNTING & REPORTING, INTERNAL CONTROLS, RECORDS MANAGEMENT, TECHNOLOGY, PUBLIC SECTOR ACCOUNTING, ETHICS, INTEGRITY, PUBLIC FINANCE MANAGEMENT, NONGOVERNMENTAL ORGANIZATIONS, POLICY REFORM, PAYROLL SYSTEMS, FUNDING, FINANCIAL MANAGEMENT SYSTEMS,
Online Access:	http://documents.worldbank.org/curated/en/2004/05/4965393/uganda-country-financial-accountability-assessment https://hdl.handle.net/10986/14584
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