The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 3. Country Financial Accountability Assessment
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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Biblioteca del Banco Mundial |
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English en_US |
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ACCOUNT ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING PRACTICES ACCOUNTS APPROPRIATIONS AUDITED ACCOUNTS AUDITING AUDITING PROFESSION AUDITORS AUDITS BUDGET APPROPRIATIONS BUDGET CUTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET FORMULATION BUDGET MONITORING BUDGET PERFORMANCE BUDGET PROCESS BUDGET SYSTEMS BUDGETING CORRUPTION DEBT DEBT MANAGEMENT DETECTION DIRECT PAYMENTS DISCLOSURE ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC REFORM EDUCATION ETHICS EXERCISES EXPENDITURES FINANCIAL ACCOUNTABILITY FINANCIAL ANALYSIS FINANCIAL MANAGEMENT FINANCIAL PLANNING FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL STATEMENTS FINANCIAL STATISTICS FISCAL TRANSPARENCY GOVERNMENT ACCOUNTING GROSS DOMESTIC PRODUCT HEALTH HUMAN RESOURCE MANAGEMENT INTERNAL AUDIT INTERVENTION LEGAL FRAMEWORK MACROECONOMIC STABILITY NEEDS ASSESSMENT PARTNERSHIP PAYROLL POLICY DOCUMENTS POLICY FRAMEWORK PRIVATE SECTOR PRIVATE SECTOR PARTICIPATION PROCUREMENT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC SECTOR PUBLIC SERVICE PUBLIC SERVICE DELIVERY QUALITY ASSURANCE REGULATORY ENVIRONMENT REGULATORY FRAMEWORK RESOURCE ALLOCATION RURAL DEVELOPMENT SOCIAL DEVELOPMENT SOCIAL SERVICES TAX TAX REVENUE TRANSACTION COSTS TRANSPARENCY TREASURY UNCERTAINTY WORKERS ACCOUNT ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING PRACTICES ACCOUNTS APPROPRIATIONS AUDITED ACCOUNTS AUDITING AUDITING PROFESSION AUDITORS AUDITS BUDGET APPROPRIATIONS BUDGET CUTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET FORMULATION BUDGET MONITORING BUDGET PERFORMANCE BUDGET PROCESS BUDGET SYSTEMS BUDGETING CORRUPTION DEBT DEBT MANAGEMENT DETECTION DIRECT PAYMENTS DISCLOSURE ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC REFORM EDUCATION ETHICS EXERCISES EXPENDITURES FINANCIAL ACCOUNTABILITY FINANCIAL ANALYSIS FINANCIAL MANAGEMENT FINANCIAL PLANNING FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL STATEMENTS FINANCIAL STATISTICS FISCAL TRANSPARENCY GOVERNMENT ACCOUNTING GROSS DOMESTIC PRODUCT HEALTH HUMAN RESOURCE MANAGEMENT INTERNAL AUDIT INTERVENTION LEGAL FRAMEWORK MACROECONOMIC STABILITY NEEDS ASSESSMENT PARTNERSHIP PAYROLL POLICY DOCUMENTS POLICY FRAMEWORK PRIVATE SECTOR PRIVATE SECTOR PARTICIPATION PROCUREMENT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC SECTOR PUBLIC SERVICE PUBLIC SERVICE DELIVERY QUALITY ASSURANCE REGULATORY ENVIRONMENT REGULATORY FRAMEWORK RESOURCE ALLOCATION RURAL DEVELOPMENT SOCIAL DEVELOPMENT SOCIAL SERVICES TAX TAX REVENUE TRANSACTION COSTS TRANSPARENCY TREASURY UNCERTAINTY WORKERS |
| spellingShingle |
ACCOUNT ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING PRACTICES ACCOUNTS APPROPRIATIONS AUDITED ACCOUNTS AUDITING AUDITING PROFESSION AUDITORS AUDITS BUDGET APPROPRIATIONS BUDGET CUTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET FORMULATION BUDGET MONITORING BUDGET PERFORMANCE BUDGET PROCESS BUDGET SYSTEMS BUDGETING CORRUPTION DEBT DEBT MANAGEMENT DETECTION DIRECT PAYMENTS DISCLOSURE ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC REFORM EDUCATION ETHICS EXERCISES EXPENDITURES FINANCIAL ACCOUNTABILITY FINANCIAL ANALYSIS FINANCIAL MANAGEMENT FINANCIAL PLANNING FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL STATEMENTS FINANCIAL STATISTICS FISCAL TRANSPARENCY GOVERNMENT ACCOUNTING GROSS DOMESTIC PRODUCT HEALTH HUMAN RESOURCE MANAGEMENT INTERNAL AUDIT INTERVENTION LEGAL FRAMEWORK MACROECONOMIC STABILITY NEEDS ASSESSMENT PARTNERSHIP PAYROLL POLICY DOCUMENTS POLICY FRAMEWORK PRIVATE SECTOR PRIVATE SECTOR PARTICIPATION PROCUREMENT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC SECTOR PUBLIC SERVICE PUBLIC SERVICE DELIVERY QUALITY ASSURANCE REGULATORY ENVIRONMENT REGULATORY FRAMEWORK RESOURCE ALLOCATION RURAL DEVELOPMENT SOCIAL DEVELOPMENT SOCIAL SERVICES TAX TAX REVENUE TRANSACTION COSTS TRANSPARENCY TREASURY UNCERTAINTY WORKERS ACCOUNT ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING PRACTICES ACCOUNTS APPROPRIATIONS AUDITED ACCOUNTS AUDITING AUDITING PROFESSION AUDITORS AUDITS BUDGET APPROPRIATIONS BUDGET CUTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET FORMULATION BUDGET MONITORING BUDGET PERFORMANCE BUDGET PROCESS BUDGET SYSTEMS BUDGETING CORRUPTION DEBT DEBT MANAGEMENT DETECTION DIRECT PAYMENTS DISCLOSURE ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC REFORM EDUCATION ETHICS EXERCISES EXPENDITURES FINANCIAL ACCOUNTABILITY FINANCIAL ANALYSIS FINANCIAL MANAGEMENT FINANCIAL PLANNING FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL STATEMENTS FINANCIAL STATISTICS FISCAL TRANSPARENCY GOVERNMENT ACCOUNTING GROSS DOMESTIC PRODUCT HEALTH HUMAN RESOURCE MANAGEMENT INTERNAL AUDIT INTERVENTION LEGAL FRAMEWORK MACROECONOMIC STABILITY NEEDS ASSESSMENT PARTNERSHIP PAYROLL POLICY DOCUMENTS POLICY FRAMEWORK PRIVATE SECTOR PRIVATE SECTOR PARTICIPATION PROCUREMENT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC SECTOR PUBLIC SERVICE PUBLIC SERVICE DELIVERY QUALITY ASSURANCE REGULATORY ENVIRONMENT REGULATORY FRAMEWORK RESOURCE ALLOCATION RURAL DEVELOPMENT SOCIAL DEVELOPMENT SOCIAL SERVICES TAX TAX REVENUE TRANSACTION COSTS TRANSPARENCY TREASURY UNCERTAINTY WORKERS World Bank The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 3. Country Financial Accountability Assessment |
| description |
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. |
| topic_facet |
ACCOUNT ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING PRACTICES ACCOUNTS APPROPRIATIONS AUDITED ACCOUNTS AUDITING AUDITING PROFESSION AUDITORS AUDITS BUDGET APPROPRIATIONS BUDGET CUTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET FORMULATION BUDGET MONITORING BUDGET PERFORMANCE BUDGET PROCESS BUDGET SYSTEMS BUDGETING CORRUPTION DEBT DEBT MANAGEMENT DETECTION DIRECT PAYMENTS DISCLOSURE ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC REFORM EDUCATION ETHICS EXERCISES EXPENDITURES FINANCIAL ACCOUNTABILITY FINANCIAL ANALYSIS FINANCIAL MANAGEMENT FINANCIAL PLANNING FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL STATEMENTS FINANCIAL STATISTICS FISCAL TRANSPARENCY GOVERNMENT ACCOUNTING GROSS DOMESTIC PRODUCT HEALTH HUMAN RESOURCE MANAGEMENT INTERNAL AUDIT INTERVENTION LEGAL FRAMEWORK MACROECONOMIC STABILITY NEEDS ASSESSMENT PARTNERSHIP PAYROLL POLICY DOCUMENTS POLICY FRAMEWORK PRIVATE SECTOR PRIVATE SECTOR PARTICIPATION PROCUREMENT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC SECTOR PUBLIC SERVICE PUBLIC SERVICE DELIVERY QUALITY ASSURANCE REGULATORY ENVIRONMENT REGULATORY FRAMEWORK RESOURCE ALLOCATION RURAL DEVELOPMENT SOCIAL DEVELOPMENT SOCIAL SERVICES TAX TAX REVENUE TRANSACTION COSTS TRANSPARENCY TREASURY UNCERTAINTY WORKERS |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 3. Country Financial Accountability Assessment |
| title_short |
The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 3. Country Financial Accountability Assessment |
| title_full |
The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 3. Country Financial Accountability Assessment |
| title_fullStr |
The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 3. Country Financial Accountability Assessment |
| title_full_unstemmed |
The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 3. Country Financial Accountability Assessment |
| title_sort |
republic of uganda : country integrated fiduciary assessment 2004, volume 3. country financial accountability assessment |
| publisher |
Washington, DC |
| publishDate |
2004-05 |
| url |
http://documents.worldbank.org/curated/en/2004/05/5186433/uganda-country-integrated-fiduciary-assessment-2004-vol-3-5-country-financial-accountability-assessment-cfaa https://hdl.handle.net/10986/15661 |
| work_keys_str_mv |
AT worldbank therepublicofugandacountryintegratedfiduciaryassessment2004volume3countryfinancialaccountabilityassessment AT worldbank republicofugandacountryintegratedfiduciaryassessment2004volume3countryfinancialaccountabilityassessment |
| _version_ |
1807154502910869504 |
| spelling |
dig-okr-10986156612024-08-08T17:30:22Z The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 3. Country Financial Accountability Assessment World Bank ACCOUNT ACCOUNTANCY ACCOUNTANTS ACCOUNTING ACCOUNTING PRACTICES ACCOUNTS APPROPRIATIONS AUDITED ACCOUNTS AUDITING AUDITING PROFESSION AUDITORS AUDITS BUDGET APPROPRIATIONS BUDGET CUTS BUDGET ESTIMATES BUDGET EXECUTION BUDGET FORMULATION BUDGET MONITORING BUDGET PERFORMANCE BUDGET PROCESS BUDGET SYSTEMS BUDGETING CORRUPTION DEBT DEBT MANAGEMENT DETECTION DIRECT PAYMENTS DISCLOSURE ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIC REFORM EDUCATION ETHICS EXERCISES EXPENDITURES FINANCIAL ACCOUNTABILITY FINANCIAL ANALYSIS FINANCIAL MANAGEMENT FINANCIAL PLANNING FINANCIAL REPORTING FINANCIAL REPORTS FINANCIAL STATEMENTS FINANCIAL STATISTICS FISCAL TRANSPARENCY GOVERNMENT ACCOUNTING GROSS DOMESTIC PRODUCT HEALTH HUMAN RESOURCE MANAGEMENT INTERNAL AUDIT INTERVENTION LEGAL FRAMEWORK MACROECONOMIC STABILITY NEEDS ASSESSMENT PARTNERSHIP PAYROLL POLICY DOCUMENTS POLICY FRAMEWORK PRIVATE SECTOR PRIVATE SECTOR PARTICIPATION PROCUREMENT PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC SECTOR PUBLIC SERVICE PUBLIC SERVICE DELIVERY QUALITY ASSURANCE REGULATORY ENVIRONMENT REGULATORY FRAMEWORK RESOURCE ALLOCATION RURAL DEVELOPMENT SOCIAL DEVELOPMENT SOCIAL SERVICES TAX TAX REVENUE TRANSACTION COSTS TRANSPARENCY TREASURY UNCERTAINTY WORKERS 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. 2013-09-05T15:58:51Z 2013-09-05T15:58:51Z 2004-05 http://documents.worldbank.org/curated/en/2004/05/5186433/uganda-country-integrated-fiduciary-assessment-2004-vol-3-5-country-financial-accountability-assessment-cfaa https://hdl.handle.net/10986/15661 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank application/pdf text/plain Washington, DC |