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PUBLIC FINANCIAL MANAGEMENT REFORMS in UGANDA

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Presentation on theme: "PUBLIC FINANCIAL MANAGEMENT REFORMS in UGANDA"— Presentation transcript:

1 PUBLIC FINANCIAL MANAGEMENT REFORMS in UGANDA
A PRSC PERSPECTIVE MARIUS KOEN Financial Management Unit AFRICA: OPERATIONAL QUALITY & KNOWLEDGE SECTOR March 1-2, 2004 Budget Management & Financial Accountability Course

2 SUMMARY OF PRESENTATION
Nature of the PRSC Structure of the PRSC Program Main Actors in the PFM-sector Historical perspective of PFM Analytics supporting reforms Salient successes & achievements during the PRSC Program Developments influencing the direction of the PFM-reform program Challenges for the sector March 1-2, 2004 Budget Management & Financial Accountability Course

3 NATURE OF THE PRSC in UGANDA
A Grant/Credit of $150 mil. - Poverty Red. Support Opertn. Annual, but based on a long-term perspective for poverty reduction Support UG Poverty Eradication Action Plan (PEAP) Emphasize service delivery & rural development (results-oriented, focused on outcomes benefiting the poor) Partnership-oriented involving coordination of DPs ADJUSTMENT OPERATION SUPPORTED BY MOST DEV. PARTNERS March 1-2, 2004 Budget Management & Financial Accountability Course

4 STRUCTURE OF THE PRSC PROGRAM
PILLAR 1: Framework for Econ. Growth & Structural Transformation PILLAR 2: Good Governance & Security PILLAR 3: Enhance Ability of Poor to Raise their Incomes PILLAR 4: Increasing Quality of Life of the Poor OTHER FOCUS AREAS Infant & Maternal Mortality Rates Gender Issues Results Orientation (M&E) March 1-2, 2004 Budget Management & Financial Accountability Course

5 MAIN ACTORS IN THE PFM-SECTOR
COORDINATED BY PEMCOM Ministry of Fin, Planning & Economic Dev. (MoFPED) Accountant General’s Office Treasury/Accounts Dept. Internal Audit Treasury Inspectorate Office of the Auditor General Min.of Local Govt. Inspectorate Deptartment Ministry of Public Service Development Partners March 1-2, 2004 Budget Management & Financial Accountability Course

6 HISTORICAL PERSPECTIVE OF PFM ANALYITCS SUPPORTING REFORMS
CFAA & CPAR issued January 2001 HIPC Tracking Assessment in Fall 2001 HIPC Update in 2002 PEAP revision October 2003 (Govt. driven) March 1-2, 2004 Budget Management & Financial Accountability Course

7 SALIENT SUCCESSES & ACHIEVEMENTS DURING THE PRSC PROGRAM
Strengthened Legal & Regulatory Framework Info on Actual Spending on Frontline Basic Services using Expenditure Tracking Surveys Established a PFM Sector Committee - PEMCOM Procured IFMS Quality & Timely Audited Accounts (Central Govt.) Improved Chart of Accounts (MDAs & LAs) & IPSAS Improved CCS (AOs fully responsible under PFAA) Capacity Building (EFMP II, LGDP & FAP) Training programs Employment of graduates (support team) March 1-2, 2004 Budget Management & Financial Accountability Course

8 SALIENT SUCCESSES & ACHIEVEMENTS DURING THE PRSC PROGRAM (cont’d)
Improved Fin Reporting and Auditing at LA’s Strengthened & Professionalised Internal Audit Strengthened Capacity in OAG Audit techniques Training programs VFM audits IFMS preparation Agreed Audit Strategy for over 900 (sub-counties) Strengthened Capacity in PAC Strengthen Accountability: Issuing Treasury Memo’s Regularized Unreconciled Accounts with BOU March 1-2, 2004 Budget Management & Financial Accountability Course

9 DEVELOPMENTS INFLUENCING THE DIRECTION OF THE PFM-REFORMS
Govt. PEAP Update of Oct 2003 to be finalised in 2004 Updated CFAA, & CPAR in January 2004 HIPC Tracking Assessment Update in Feb 2004 DFID Fiduciary Risk Assessment in Feb/March 2004 CIFA will take from CFAA,CPAR, PER, & HIPC. One consolidated PFM Action Plan feeding into the Joint CAS as well as PRSC/PRBS by DPs March 1-2, 2004 Budget Management & Financial Accountability Course

10 CHALLENGES FOR THE SECTOR
Enforcement of PFAA & Regulations Roll-out of IFMS Re-organisation of Acc. Genl’s Office Decentralisation of Internal Audit Function Sustain Capacity Building Efforts Resolve Independence Issue of Aud. Genl. Implement Strategy for Audit of Local Govt. PAC catch up with backlog and Treasury Memoranda Improve Payroll & Pension Systems Development of Performance Indicators (M&E) March 1-2, 2004 Budget Management & Financial Accountability Course


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