July 2012|Margaret Kakande & Natasha Sharma|Country Learning Notes,

Summary

  • The Government of Uganda has introduced performance contracting, budget reporting and budget monitoring to improve accountability and as a part of wider efforts to improve service delivery.
  • A performance contract is a signed agreement between the Accounting Officer of a spending agency and the Permanent Secretary of the Ministry of Finance declaring the intended use of public funds.  Each quarter a Performance Report must be submitted to the Ministry of Finance outlining progress against a workplan.
  • The Government produces a budget performance report on a semi-annual basis which presents information on financial and physical performance. It is used to guide decision-making and influence the budget process.
  • The Budget Monitoring and Accountability Unit was established to monitor priority projects and programmes.  This involves physically inspecting and verifying the information in performance contracts and quarterly performance reports.

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The Country Learning Notes series is intended as a tool for policy makers and practitioners to learn from the experiences of other countries. Each note focuses on a specific country and a particular policy area, documenting the challenges faced and decisions taken to overcome them.

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