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


  • 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.



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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