World Bank2012-03-192012-03-192009-05-30https://hdl.handle.net/10986/3195This report is a further response to the call from Uganda's leaders for 'value for money' in public spending. The report is the second in a series of three sector-oriented public expenditure reviews (PER) for the Government of Uganda (GOU) prepared by the World Bank as input into the Government of Uganda's budget reform initiatives. The focus of this report is efficiency and efficacy of spending by the Government of Uganda with a specific focus on the health sector. The first report in the series was 'Uganda fiscal policy for growth', published in 2007, with a focus on the education sector. This report comes in two volumes. Volume one is the main report with conclusions and policy recommendations which analyses composition of overall spending and budget implementation, budgetary consequences of ongoing pay reforms, and efficiency and effectiveness of spending in Uganda's health sector. Volume two contains a full report on the health sector, and includes the background papers prepared.CC BY 3.0 IGOABSENTEEISMACCOUNTABILITYACCOUNTANTACCOUNTINGACCOUNTING SYSTEMSALLOCATIONANALYSIS OF TRENDSANNUAL BUDGETARREARSAUDITOR GENERALBALANCE OF PAYMENTSBASELINE SCENARIOBENEFICIARIESBUDGET ACCOUNTSBUDGET DATABUDGET ESTIMATESBUDGET IMPLEMENTATIONBUDGET POLICYBUDGET PREPARATIONBUDGET REFORMBUDGET REFORMSBUDGET SUPPORTBUDGETARY CONSEQUENCESBUDGETARY REFORMBUDGETINGCAPITAL EXPENDITURESCAPITAL INVESTMENTSCAPITAL SHARECAPITAL SPENDINGCAPITATION GRANTCASH BASISCASH PAYMENTSCENTRAL GOVERNMENTCHART OF ACCOUNTSCIVIL DEFENSECIVIL SERVANTSCIVIL SERVICECIVIL SERVICE PAYCURRENT ACCOUNT DEFICITDATA COLLECTIONDEBTDEBT FORGIVENESSDEBT PAYMENTSDEBT RELIEFDEBT REPAYMENTDOMESTIC ARREARSDOMESTIC INVESTMENTDONOR FUNDINGDONOR FUNDSECONOMIC CLASSIFICATIONECONOMIC DEVELOPMENTECONOMIC GROWTHEDUCATION SPENDINGEFFICIENCY GAINSENVIRONMENTAL HEALTHEQUIPMENTEXOGENOUS SHOCKSEXPENDITURE DATAEXPENDITURE FLOWEXPENDITURE ITEMEXPENDITURES ON HEALTHEXPORT GROWTHEXPORTEREXTERNAL DEBTEXTERNAL GRANTSFINANCIAL MANAGEMENTFINANCIAL MANAGEMENT SYSTEMFINANCIAL SERVICESFINANCIAL STATEMENTSFINANCIAL TRANSFERSFISCAL CONSOLIDATIONFISCAL DEFICITFISCAL PERFORMANCEFISCAL POLICYFISCAL PROJECTIONSFISCAL RULESFISCAL SUSTAINABILITYFIXED CAPITALFOREIGN DIRECT INVESTMENTFOREIGN EXCHANGEGLOBAL MARKETSGOVERNMENT DEBTGOVERNMENT EXPENDITUREGOVERNMENT EXPENDITURESGOVERNMENT REVENUEGOVERNMENT REVENUESGROSS FIXED CAPITAL FORMATIONGROWTH RATEHEALTH CAREHEALTH CENTERSHEALTH CLINICSHEALTH EXPENDITUREHEALTH EXPENDITURESHEALTH OUTCOMESHEALTH POLICYHEALTH SECTORHEALTH SERVICESHEALTH SPENDINGHEALTH WORKERSHIGHER EXPENDITUREHOSPITALSHUMAN DEVELOPMENTHUMAN RESOURCEHUMAN RESOURCE MANAGEMENTHUMAN RESOURCESINDIRECT COSTSINFLATIONINFRASTRUCTURE INVESTMENTSINFRASTRUCTURE PROJECTSINFRASTRUCTURE SECTORINTEREST PAYMENTSINVENTORYLABOR MARKETLIFE EXPECTANCYLOCAL GOVERNMENTLOCAL GOVERNMENTSMACROECONOMIC ENVIRONMENTMACROECONOMIC MANAGEMENTMACROECONOMIC STABILITYMARKET CONDITIONSMEDICAL SUPPLIESMEDIUM-TERM EXPENDITUREMEDIUM-TERM EXPENDITURE FRAMEWORKMINISTRY BUDGETSMINISTRY OF DEFENSEMINISTRY OF FINANCEMORBIDITYMORTALITYNATIONAL ACCOUNTSNATIONAL DEVELOPMENTNATIONAL DEVELOPMENT PLANNET IMPORTERNEW ENTRANTSNURSESNUTRITIONOUTSTANDING STOCKPATIENTPENSION LIABILITIESPENSION SCHEMEPENSIONSPERFORMANCE CULTUREPERFORMANCE MEASURESPERFORMANCE ORIENTATIONPHYSICIANSPOLICY COMMITMENTSPOLICY DECISIONSPOVERTY REDUCTIONPRIMARY HEALTH CAREPRISONSPRIVATE INVESTMENTPRIVATE SECTORPRIVATIZATIONPROGRAMSPUBLIC ACCOUNTSPUBLIC ADMINISTRATIONPUBLIC CAPITALPUBLIC EXPENDITUREPUBLIC EXPENDITURE REVIEWPUBLIC EXPENDITURESPUBLIC FINANCEPUBLIC FUNDINGPUBLIC HEALTHPUBLIC PENSIONPUBLIC PRIVATE PARTNERSHIPSPUBLIC SECTORPUBLIC SECTOR EMPLOYEESPUBLIC SECTOR EMPLOYMENTPUBLIC SECTOR MANAGEMENTPUBLIC SERVICEPUBLIC SERVICE DELIVERYPUBLIC SERVICESPUBLIC SPENDINGRAPID POPULATION GROWTHREAL GROWTHREALLOCATIONSRECURRENT EXPENDITURESREFORM AGENDAREFORM PROGRAMREFORM STRATEGYREMITTANCESREPAYMENTRESOURCE ALLOCATIONRESOURCE MANAGEMENTRESOURCE MOBILIZATIONROAD CONSTRUCTIONROAD MAINTENANCEROAD NETWORKRUNNING COSTSSANITATIONSAVINGSSECONDARY SCHOOLSSECTOR CEILINGSSERVICE DELIVERYSERVICE PROVISIONSOCIAL SECURITYSOCIAL SERVICESOCIAL SERVICESSTRATEGIC PRIORITIESSUSTAINABILITY ANALYSISTAXTAX REVENUETAX REVENUESTOTAL EXPENDITURETOTAL PUBLIC SECTORTOTAL PUBLIC SPENDINGTOTAL SPENDINGTOTAL TAX REVENUETRANSPARENCYTRUST FUNDSUNIVERSAL ACCESSWAGE POLICYWAGESWASTEWorld Bank10.1596/3195