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...
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| Language: | English |
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World Bank, Washington, DC
2012
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| Online Access: | http://documents.worldbank.org/curated/en/2005/10/6421313/public-expenditure-financial-accountability-pefa-lessons-ugandas-integrated-fiduciary-assessment-process http://hdl.handle.net/10986/9651 |
| 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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