World Bank2013-07-302013-07-302003-09https://hdl.handle.net/10986/14659This 2003 Public Expenditure Review (PER) report addresses budget process challenges, at both the central and local government (LG) levels, highlighting the progress made, and identifying challenges for the future. The first chapter reviews country economic performance over the previous year and its implications for fiscal performance. In addition to tracking the various macroeconomic indicator trends, the chapter highlights areas of challenge in the economy, and includes an expanded section on the challenges of managing the recent fiscal deficit 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 in the preparation of sector budget framework papers. The chapter also comments on the quality and depth of participation of various stakeholders in the budget process. Chapter 3 addresses budget execution challenges in Uganda during the last budget cycle. Problems encountered in budget execution - non-programmed allocation of resources during the course of the year, budget overruns and cuts, irregular flow of resources, arrears, under- and over-programming elements of the budget - are discussed. Chapter 4 deals with budget efficiency issues, while Chapter 5 addresses deals with LG issues in improving budget processes: budget allocation, execution, and financial management. The results show the heterogeneity of the LG budget and financial management performance, challenges, and the need to benchmark and assist LGs accordingly to make progress in these areas, in the context of supporting decentralization. Chapter 6 concludes with a summary of the main findings of this year's PER and the challenges for the future.en-USCC BY 3.0 IGOPUBLIC EXPENDITURESBUDGET PROCESSBUDGET IMPLEMENTATIONLOCAL GOVERNMENT EXPENDITURESLOCAL GOVERNMENT BUDGETSCOUNTRY ECONOMIC WORKPERFORMANCE INDICATORSFISCAL ADMINISTRATIONMACROECONOMIC POLICYFISCAL DEFICITSPUBLIC SECTOR MANAGEMENTSTAKEHOLDER PARTICIPATIONALLOCATION OF RESOURCESOVERRUNSARREARAGES OF PUBLIC ENTERPRISESFINANCIAL MANAGEMENTDECENTRALIZATIONACCOUNTABILITYACCOUNTINGAGRICULTURAL PRODUCTIONAGRICULTURAL SECTORALLOCATIVE EFFICIENCYANALYTICAL WORKAUTHORITYBORROWINGBUDGET EXECUTIONBUDGET MONITORINGBUDGET PROCESSBUDGET PROCESSESBUDGET REFORMSBUDGETARY RESOURCESCENTRAL GOVERNMENTCIVIL SOCIETYCPIDEVELOPMENT GOALSDEVELOPMENT PARTNERSDISTRICTSDONOR COMMUNITYDONOR REPRESENTATIVESECONOMIC DEVELOPMENTECONOMIC GROWTHECONOMIC MANAGEMENTECONOMIC PERFORMANCEEDUCATIONEXCHANGE RATEEXECUTIONEXTERNAL DEBTEXTERNAL FACTORSFINANCIAL MANAGEMENTFISCALFISCAL DECENTRALIZATIONFISCAL DEFICITFISCAL PERFORMANCEFISCAL REVENUEFISHERIESFOREIGN EXCHANGEFOREIGN EXCHANGE MARKETGOVERNMENT LEVELSGOVERNMENT OFFICIALSGOVERNMENT SPENDINGGOVERNMENT'S POLICYGROSS DOMESTIC PRODUCTGROWTH RATEHEALTHINFLATIONINTEREST RATESINTERNAL AUDITINTERNATIONAL MARKETLEGAL FRAMEWORKLOCAL GOVERNMENTLOCAL GOVERNMENTSMACROECONOMIC STABILITYMDPMINISTRY OF FINANCEMORTALITYMUNICIPALITYNATIONAL RESEARCHOILPATIENTSPOLITICAL FACTORSPOLITICIANSPOVERTY ERADICATIONPOVERTY ERADICATION ACTION PLANPOVERTY MONITORINGPOVERTY REDUCTIONPOVERTY STATUSPRESENT VALUEPRIMARY EDUCATIONPRIMARY HEALTH CAREPRODUCTIVITYPUBLIC ADMINISTRATIONPUBLIC EXPENDITUREPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC SERVICEPUBLIC SERVICE DELIVERYREPRESENTATIVESREVENUE PERFORMANCESCHOOLSSECTOR WORKINGSERVICE DELIVERYSOCIAL SECTORSTASK TEAM LEADERTEAM MEMBERSTECHNICAL CAPACITYTERMS OF TRADETRANSPARENCYTREASURYWATER SUPPLYWorld Bank10.1596/14659