Uganda: Technical Assistance Report-Managing and Preventing Expenditure Arrears

September 15, 2017

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Format: Chicago

Uganda: Technical Assistance Report-Managing and Preventing Expenditure Arrears, (USA: International Monetary Fund, 2017) accessed December 22, 2024

Summary

This Technical Assistance Report discusses recommendation for managing and preventing expenditure arrears in Uganda. There is need to reconcile the verified stock of arrears with those reported in the annual financial statements. The verification for Budgetary Central Government must be completed, and mechanisms for regular reporting and verification of arrears by local government and the broader public sector must be established. It is also recommended to develop and publish an arrears clearance strategy including prioritization criteria, liquidation policy and institutional responsibility for monitoring and clearance of arrears.

Subject: Arrears, Budget planning and preparation, Expenditure, External debt, Financial institutions, Financial statements, Public financial management (PFM), Stocks

Keywords: Accumulation issue, Arrear claim, Arrear reporting, Arrears, Arrears committee, Arrears management process, Arrears problem, Arrears stocktaking, Budget planning and preparation, Clearance strategy, CR, Expenditure arrears, Financial statements, Government team, IAD arrear report, ISCR, Payment arrears, Purchase order, Rent arrears, Stocks, Verified arrears

Publication Details

Pages:

40
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2017/271
Stock No:

1UGAEA2017010
ISBN:

9781484317815
ISSN:

1934-7685

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