Uganda - Public Expenditure Review 2003 : Supporting Budget Reforms at the Central and Local Government Levels
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...
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| Language: | English en_US |
| Published: |
Washington DC
2013
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| Online Access: | http://documents.worldbank.org/curated/en/2003/09/2811389/uganda-public-expenditure-review-2003 http://hdl.handle.net/10986/14659 |
| Summary: | 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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