This 2003 Public Expenditure Review(PER) report addresses budget process challenges, at boththe central and local government (LG) levels, highlightingthe progress made, and identifying challenges for thefuture. The first chapter reviews country economicperformance over the previous year and its implications forfiscal performance. In addition to tracking the variousmacroeconomic indicator trends, the chapter highlights areasof challenge in the economy, and includes an expandedsection on the challenges of managing the recent fiscaldeficit trends. Chapter 2 discusses the budget process,including issues concerning the preparation of the budget,the roles of the sector working groups, and progress made inthe preparation of sector budget framework papers. Thechapter also comments on the quality and depth ofparticipation of various stakeholders in the budget process.Chapter 3 addresses budget execution challenges in Ugandaduring the last budget cycle. Problems encountered in budgetexecution - non-programmed allocation of resources duringthe course of the year, budget overruns and cuts, irregularflow of resources, arrears, under- and over-programmingelements of the budget - are discussed. Chapter 4 deals withbudget efficiency issues, while Chapter 5 addresses dealswith LG issues in improving budget processes: budgetallocation, execution, and financial management. The resultsshow the heterogeneity of the LG budget and financialmanagement performance, challenges, and the need tobenchmark and assist LGs accordingly to make progress inthese areas, in the context of supporting decentralization.Chapter 6 concludes with a summary of the main findings ofthis year's PER and the challenges for the future.
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