Public Expenditure and Financial Accountability (PEFA) - Lessons from Uganda’s Integrated Fiduciary Assessment Process
The 2004 Country Integrated Fiduciary Assessment (CIFA) in Uganda was the first exercise by key development partners, and the government to adopt an integrated, and holistic approach to the assessment of Public Financial Management (PFM), along the lines of the Public Expenditure and Financial Accountability (PEFA) Program. The overall CIFA process in Uganda took place over a period of nine months, with each individual assessment being conducted over a period of two to three months, and the PER process being carried out during the entire financial year. The CIFA has benefited from strong coordination between the various government-donor diagnostic processes, and the lengthy consultations with key stakeholders throughout the process. The inclusion of a specific local government component has been of considerable value, especially in the decentralized service delivery environment prevailing in Uganda. The CIFA exercise highlighted both the commonalities and the differences between the different levels of government. In retrospect, a more in-depth analysis at the local government level would have provided a clearer understanding of the causes of the problems rather than merely the symptoms.
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| Language: | English |
| Published: |
World Bank, Washington, DC
2005-10
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| Subjects: | ACCOUNTABILITY, ACCOUNTANT GENERAL, BUDGET ALLOCATIONS, BUDGET DEPARTMENT, BUDGET FORMULATION, BUDGET PROCESS, BUDGETARY RESOURCES, CAPACITY BUILDING, COLLABORATION, CONSULTATIONS, FEASIBILITY, FINANCIAL ACCOUNTABILITY, FINANCIAL ACCOUNTING, FINANCIAL RESOURCES, FISCAL TRANSPARENCY, LINE MINISTRIES, LOCAL GOVERNMENT, LOCAL GOVERNMENT FINANCE, LOCAL GOVERNMENTS, MINISTRY OF FINANCE, POVERTY REDUCTION, PREPARATION, PUBLIC, PUBLIC EXPENDITURE, PUBLIC EXPENDITURE MANAGEMENT, PUBLIC EXPENDITURE REVIEW, PUBLIC FINANCIAL MANAGEMENT, PUBLIC PROCUREMENT, PUBLIC RESOURCES, SERVICE DELIVERY, STAKEHOLDERS, TREASURY, |
| Online Access: | http://documents.worldbank.org/curated/en/2005/10/6421313/public-expenditure-financial-accountability-pefa-lessons-ugandas-integrated-fiduciary-assessment-process https://hdl.handle.net/10986/9651 |
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| Summary: | The 2004 Country Integrated Fiduciary
Assessment (CIFA) in Uganda was the first exercise by key
development partners, and the government to adopt an
integrated, and holistic approach to the assessment of
Public Financial Management (PFM), along the lines of the
Public Expenditure and Financial Accountability (PEFA)
Program. The overall CIFA process in Uganda took place over
a period of nine months, with each individual assessment
being conducted over a period of two to three months, and
the PER process being carried out during the entire
financial year. The CIFA has benefited from strong
coordination between the various government-donor diagnostic
processes, and the lengthy consultations with key
stakeholders throughout the process. The inclusion of a
specific local government component has been of considerable
value, especially in the decentralized service delivery
environment prevailing in Uganda. The CIFA exercise
highlighted both the commonalities and the differences
between the different levels of government. In retrospect, a
more in-depth analysis at the local government level would
have provided a clearer understanding of the causes of the
problems rather than merely the symptoms. |
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