The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 5. Local Government Integrated Fiduciary Assessment
The Uganda Country Integrated Fiduciary Assessment (CIFA) consolidates (in five volumes) the results, and recommendations of various diagnostic processes, including the Public Expenditure Review (PER), the Country Financial Accountability Assessmen...
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| Format: | Public Expenditure Review |
| Language: | English en_US |
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Washington, DC
2013
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| Online Access: | http://documents.worldbank.org/curated/en/2004/08/5186452/uganda-country-integrated-fiduciary-assessment-2004-vol-5-5-local-government-integrated-fiduciary-assessment-lgifa http://hdl.handle.net/10986/15663 |
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okr-10986-156632021-04-23T14:03:18Z The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 5. Local Government Integrated Fiduciary Assessment World Bank ACCOUNTING BEST PRACTICE BUDGET EXECUTION BUDGET FORMULATION BUDGETING CASH MANAGEMENT CENTRAL TRANSFERS DEBT DEBT MANAGEMENT DECENTRALIZATION PROCESS ECONOMIC MANAGEMENT FINANCIAL ACCOUNTABILITY FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FISCAL DECENTRALIZATION FISCAL PERFORMANCE FISCAL YEAR HUMAN RESOURCE MANAGEMENT LAWS LEGAL FRAMEWORK LEGISLATION LOCAL AUTONOMY LOCAL COUNCILS LOCAL GOVERNMENT LOCAL GOVERNMENT FINANCE LOCAL GOVERNMENTS LOCAL LAWS LOCAL REVENUE MANAGEMENT CAPACITY MANAGEMENT TRAINING MUNICIPALITIES NATIONAL BUDGET PERFORMANCE APPRAISAL PERFORMANCE INDICATORS PERFORMANCE MEASURES PRIVATE SECTOR PROVISIONS PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC FINANCE PUBLIC RESOURCES PUBLIC REVENUES PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC SERVICES REFORMS RESOURCE ALLOCATION REVENUE COLLECTION REVENUE MOBILIZATION ROADS SERVICE PROVIDERS TAX TAXATION TRANSPARENCY TREASURY The Uganda Country Integrated Fiduciary Assessment (CIFA) consolidates (in five volumes) the results, and recommendations of various diagnostic processes, including the Public Expenditure Review (PER), the Country Financial Accountability Assessment (CFAA), the Country Procurement Assessment report (CPAR), the Tracking Poverty, Reducing Spending Assessment, and the Local Government Integrated Fiduciary Assessment (LGIFA). This integrated approach is designed to address comprehensively the budgetary, financial accountability, and transparency challenges that Uganda is facing. CIFA marks a first step toward adopting a single standard assessment of Uganda's public financial management (PFM) systems for all levels of government. The report provides the Government of Uganda (GoU), its development partners (DPs), and other stakeholders with a candid review of the public sector challenges, and an assessment of the key fiduciary risks, and opportunities for corrupt practices. Fiduciary risk is defined as the risk that expenditure is not properly accounted for, that it is not used for its intended purposes, and that it does not represent value for money (VFM). The assessment shows that in the last four years the GoU has made significant progress in strengthening, and updating the legal framework, and regulatory environment for PFM, thus reducing the risk associated with a lack of clear rules and regulations. In addition, the GoU has reduced the fiduciary risks associated with poor budget formulation, and preparation through the PER process. The quality of information provided in the annual accounts also has improved. Notwithstanding, there remains high fiduciary risk, associated with: the enforcement of procurement, and payroll rules and procedures; the incompleteness of data on debt and contingent liabilities; weak independent oversight; and, the timeliness and effectiveness of legislative and public scrutiny. The Local Government Integrated Fiduciary Assessment (LGIFA) highlights the considerable progress made over the last decade in providing services at the local level; from this base, however, it notes with concern that the budgeting and planning processes at LGs are poor at articulating specific local needs within overall national objectives, and policies. The assessment also raises concerns over the ability, desire, and willingness of local residents, and politicians to hold their administrations to account for their performance. 2013-09-05T16:09:19Z 2013-09-05T16:09:19Z 2004-08 http://documents.worldbank.org/curated/en/2004/08/5186452/uganda-country-integrated-fiduciary-assessment-2004-vol-5-5-local-government-integrated-fiduciary-assessment-lgifa http://hdl.handle.net/10986/15663 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Public Expenditure Review Economic & Sector Work Africa Uganda |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNTING BEST PRACTICE BUDGET EXECUTION BUDGET FORMULATION BUDGETING CASH MANAGEMENT CENTRAL TRANSFERS DEBT DEBT MANAGEMENT DECENTRALIZATION PROCESS ECONOMIC MANAGEMENT FINANCIAL ACCOUNTABILITY FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FISCAL DECENTRALIZATION FISCAL PERFORMANCE FISCAL YEAR HUMAN RESOURCE MANAGEMENT LAWS LEGAL FRAMEWORK LEGISLATION LOCAL AUTONOMY LOCAL COUNCILS LOCAL GOVERNMENT LOCAL GOVERNMENT FINANCE LOCAL GOVERNMENTS LOCAL LAWS LOCAL REVENUE MANAGEMENT CAPACITY MANAGEMENT TRAINING MUNICIPALITIES NATIONAL BUDGET PERFORMANCE APPRAISAL PERFORMANCE INDICATORS PERFORMANCE MEASURES PRIVATE SECTOR PROVISIONS PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC FINANCE PUBLIC RESOURCES PUBLIC REVENUES PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC SERVICES REFORMS RESOURCE ALLOCATION REVENUE COLLECTION REVENUE MOBILIZATION ROADS SERVICE PROVIDERS TAX TAXATION TRANSPARENCY TREASURY |
| spellingShingle |
ACCOUNTING BEST PRACTICE BUDGET EXECUTION BUDGET FORMULATION BUDGETING CASH MANAGEMENT CENTRAL TRANSFERS DEBT DEBT MANAGEMENT DECENTRALIZATION PROCESS ECONOMIC MANAGEMENT FINANCIAL ACCOUNTABILITY FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT SYSTEMS FISCAL DECENTRALIZATION FISCAL PERFORMANCE FISCAL YEAR HUMAN RESOURCE MANAGEMENT LAWS LEGAL FRAMEWORK LEGISLATION LOCAL AUTONOMY LOCAL COUNCILS LOCAL GOVERNMENT LOCAL GOVERNMENT FINANCE LOCAL GOVERNMENTS LOCAL LAWS LOCAL REVENUE MANAGEMENT CAPACITY MANAGEMENT TRAINING MUNICIPALITIES NATIONAL BUDGET PERFORMANCE APPRAISAL PERFORMANCE INDICATORS PERFORMANCE MEASURES PRIVATE SECTOR PROVISIONS PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC FINANCE PUBLIC RESOURCES PUBLIC REVENUES PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC SERVICES REFORMS RESOURCE ALLOCATION REVENUE COLLECTION REVENUE MOBILIZATION ROADS SERVICE PROVIDERS TAX TAXATION TRANSPARENCY TREASURY World Bank The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 5. Local Government Integrated Fiduciary Assessment |
| geographic_facet |
Africa Uganda |
| description |
The Uganda Country Integrated Fiduciary
Assessment (CIFA) consolidates (in five volumes) the
results, and recommendations of various diagnostic
processes, including the Public Expenditure Review (PER),
the Country Financial Accountability Assessment (CFAA), the
Country Procurement Assessment report (CPAR), the Tracking
Poverty, Reducing Spending Assessment, and the Local
Government Integrated Fiduciary Assessment (LGIFA). This
integrated approach is designed to address comprehensively
the budgetary, financial accountability, and transparency
challenges that Uganda is facing. CIFA marks a first step
toward adopting a single standard assessment of
Uganda's public financial management (PFM) systems for
all levels of government. The report provides the Government
of Uganda (GoU), its development partners (DPs), and other
stakeholders with a candid review of the public sector
challenges, and an assessment of the key fiduciary risks,
and opportunities for corrupt practices. Fiduciary risk is
defined as the risk that expenditure is not properly
accounted for, that it is not used for its intended
purposes, and that it does not represent value for money
(VFM). The assessment shows that in the last four years the
GoU has made significant progress in strengthening, and
updating the legal framework, and regulatory environment for
PFM, thus reducing the risk associated with a lack of clear
rules and regulations. In addition, the GoU has reduced the
fiduciary risks associated with poor budget formulation, and
preparation through the PER process. The quality of
information provided in the annual accounts also has
improved. Notwithstanding, there remains high fiduciary
risk, associated with: the enforcement of procurement, and
payroll rules and procedures; the incompleteness of data on
debt and contingent liabilities; weak independent oversight;
and, the timeliness and effectiveness of legislative and
public scrutiny. The Local Government Integrated Fiduciary
Assessment (LGIFA) highlights the considerable progress made
over the last decade in providing services at the local
level; from this base, however, it notes with concern that
the budgeting and planning processes at LGs are poor at
articulating specific local needs within overall national
objectives, and policies. The assessment also raises
concerns over the ability, desire, and willingness of local
residents, and politicians to hold their administrations to
account for their performance. |
| format |
Economic & Sector Work :: Public Expenditure Review |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 5. Local Government Integrated Fiduciary Assessment |
| title_short |
The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 5. Local Government Integrated Fiduciary Assessment |
| title_full |
The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 5. Local Government Integrated Fiduciary Assessment |
| title_fullStr |
The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 5. Local Government Integrated Fiduciary Assessment |
| title_full_unstemmed |
The Republic of Uganda : Country Integrated Fiduciary Assessment 2004, Volume 5. Local Government Integrated Fiduciary Assessment |
| title_sort |
republic of uganda : country integrated fiduciary assessment 2004, volume 5. local government integrated fiduciary assessment |
| publisher |
Washington, DC |
| publishDate |
2013 |
| url |
http://documents.worldbank.org/curated/en/2004/08/5186452/uganda-country-integrated-fiduciary-assessment-2004-vol-5-5-local-government-integrated-fiduciary-assessment-lgifa http://hdl.handle.net/10986/15663 |
| _version_ |
1764428765312581632 |