Public Expenditure and Financial Accountability (PEFA) - Lessonsfrom Uganda’s Integrated Fiduciary Assessment Process

Canagarajah, Sudharshan

World Bank, Washington, DC

关键词: ACCOUNTABILITY;    ACCOUNTANT GENERAL;    BUDGET ALLOCATIONS;    BUDGET DEPARTMENT;    BUDGET FORMULATION;   

RP-ID  :  34341

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

The 2004 Country Integrated FiduciaryAssessment (CIFA) in Uganda was the first exercise by keydevelopment partners, and the government to adopt anintegrated, and holistic approach to the assessment ofPublic Financial Management (PFM), along the lines of thePublic Expenditure and Financial Accountability (PEFA)Program. The overall CIFA process in Uganda took place overa period of nine months, with each individual assessmentbeing conducted over a period of two to three months, andthe PER process being carried out during the entirefinancial year. The CIFA has benefited from strongcoordination between the various government-donor diagnosticprocesses, and the lengthy consultations with keystakeholders throughout the process. The inclusion of aspecific local government component has been of considerablevalue, especially in the decentralized service deliveryenvironment prevailing in Uganda. The CIFA exercisehighlighted both the commonalities and the differencesbetween the different levels of government. In retrospect, amore in-depth analysis at the local government level wouldhave provided a clearer understanding of the causes of theproblems rather than merely the symptoms.