Uganda - Public Expenditure Review 2022-23

The Government of Uganda (GoU) with support from the World Bank Group has conducted a Public Expenditure Review (PER) of the health sector as part of the broader PER which also covers macro-fiscal adjustment, education, public investment management, and intergovernmental fiscal transfers. The overall PER seeks to provide evidence on the financing and spending in the country in order to inform the GoU on areas for fiscal savings and expenditure rationalization, raising the equity and efficiency of spending, rebalancing expenditures between hard infrastructure, investments in quality service delivery and human capital development, and strengthening institutional aspects of public financial management. The health component of the PER builds on four pieces of work that have previously been undertaken by the GoU with support from the World Bank that look at public spending on health, efficiency, resource mobilization, and service delivery. These are: (i) the 2008 PER that focused on affordability of pay reform and the health sector; (ii) the 2010 fiscal space for health analysis; (iii) the 2013 service delivery indicator survey in the health and education sectors; and (iv) the 2021 study on raising taxes for improving health in Uganda. The findings from these studies have been used to inform policy and planning. However, some challenges still persist which require more evidence for the GoU to design and implement the most appropriate interventions.