Uganda: Fiscal Transparency Evaluation

May 25, 2017

Preview Citation

Format: Chicago

Uganda: Fiscal Transparency Evaluation, (USA: International Monetary Fund, 2017) accessed December 21, 2024

Summary

This paper evaluates the status of fiscal transparency in Uganda, where some key elements of fiscal transparency are in place. These have been augmented in recent years through a number of reforms. The Public Finance Management Act 2015 specifies the budget calendar, the main contents of budget documents, and the roles of the legislature and the executive in the budget process. There are some problems with the coverage, quality, and reliability of some information. Improving fiscal transparency will give the government a better understanding of the fiscal position and its exposure to fiscal risks, which will support effective fiscal and budget management in the face of these challenges.

Subject: Budget planning and preparation, Expenditure, Financial statements, Fiscal reporting, Fiscal risks, Public financial management (PFM)

Keywords: Balance sheet, Budget execution report, Budget framework, Budget framework paper, Budget planning and preparation, Budget reallocation, Budget structure, Budget transparency website, Budget unit, Budget year, Consolidated financial statement, CR, Execution report, Financial statements, Fiscal reporting, Fiscal risks, Framework paper, Gross revenue, ISCR, Local government, National budget, Performance report, Sub-Saharan Africa, Website of the Ministry of Finance

Publication Details

Pages:

57
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2017/130
Stock No:

1UGAEA2017002
ISBN:

9781484301418
ISSN:

1934-7685

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