The Republic of Uganda : Country Financial Accountability Assessment

World Bank

Washington, DC

关键词: ACCOUNTABILITY;    ACCOUNTANCY;    ACCOUNTANTS;    ACCOUNTING;    ACCOUNTING PRACTICES;   

RP-ID  :  29116

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This Country Financial AccountabilityAssessment (CFAA) is an update of the assessment done in2001. It discusses progress made in the area of PublicFinancial Management(PFM) reforms since then, and providesa status-matrix in Appendix 1 on the implementation of thekey recommendations of the 2001 CFAA. following arerecommendations noteworthy: streamline the requirements inthe budget process and improve contents of budgetperformance reports; record and monitor all foreigndevelopment assistance in the budget; approve and implementthe proposed new organizational structure of the AccountantGeneral's Office (AGO); improve the integrity of thepayroll system; secure funding for the roll out of theIntegrated Financial Management System (IFMS); enactappropriate legislation to ensure the independence of theAuditor General (AudGen); implement changes to the internalaudit function as required by the Public Finance andAccountability Act (PFAA); strengthen various elements ofthe oversight as well as legislative and public scrutinyfunctions; strengthen monitoring of accountability of PublicEnterprises (PES) and Non-Governmental Organizations (NGOs);and enact the draft Accountants Bill which aims tostrengthen regulation of the accountancy profession. Thereport focuses primarily on the execution and monitoringphases of the budget cycle, and the oversight andaccountability frameworks.