Now showing items 10196-10215 of 11024

    • U.S. General Accounting Office: The Role of GAO in Assisting Congressional Oversight

      United States. General Accounting Office. (United States. General Accounting Office., 2002-06-05)
      A statement of record issued by the General Accounting Office with an abstract that begins "The United States General Accounting Office (GAO) is an independent, professional, nonpartisan agency in the legislative branch that is commonly referred to as the investigative arm of Congress. Congress created GAO in the Budget and Accounting Act of 1921 to assist in the discharge of its core constitutional powers--the power to investigate and oversee the activities of the executive branch, the power to control the use of federal funds, and the power to make laws. All of GAO's efforts on behalf of Congress are guided by three core values: (1) Accountability--GAO helps Congress oversee federal programs and operations to ensure accountability to the American people; (2) Integrity--GAO sets high standards in the conduct of its work. GAO takes a professional, objective, fact-based, non-partisan, nonideological, fair, and balanced approach on all activities; and (3) Reliability--GAO produces high-quality reports, testimonies, briefings, legal opinions, and other products and services that are timely, accurate, useful, clear, and candid."
    • U.S. General Accounting Office: The Role of GAO in Assisting Congressional Oversight

      GENERAL ACCOUNTING OFFICE WASHINGTON DC; Mihm, J. C. (2002-06-05)
      I am pleased to appear before you today to discuss the role of the United States General Accounting Office (GAO) in assisting the United States Congress in conducting oversight of the executive branch. GAO's mission is to support the Congress in meeting its constitutional responsibilities and to help improve the performance and accountability of the federal government for the benefit of the American people.
    • U.S. Reconstruction Efforts in Afghanistan Would Benefit from a Finalized Comprehensive U.S. Anti-Corruption Strategy

      SPECIAL INSPECTOR GENERAL FOR AFGHANISTAN RECONSTRUCTION ARLINGTON VA (2010-08-05)
      Fighting corruption and increasing accountability are important components of the U.S. reconstruction strategy for Afghanistan. This report by the Office of the Special Inspector General for Afghanistan Reconstruction (SIGAR) identifies (1) U.S. assistance to help the Afghan government develop its anti-corruption capabilities and (2) the capacity of Afghanistan's key anti-corruption institutions. To accomplish these objectives, we reviewed relevant U.S., Afghan, and international laws, conventions, standards, and development strategies. We also interviewed officials of the Departments of State, Defense, Treasury, and Justice, and the U.S. Agency for International Development (USAID), international organizations such as the World Bank and the United Nations Development Program, and various Afghan government institutions. We conducted our work in Kabul, Afghanistan, and Washington, D.C., from August 2009 to July 2010, in accordance with generally accepted government auditing standards. A detailed discussion of our scope and methodology is included in appendix I.
    • Uganda

      World Bank Group (World Bank, Washington, DC, 2015-05-20)
      The Country Opinion Survey in Uganda assists the World Bank Group (WBG) in gaining a better understanding of how stakeholders in Uganda perceive the WBG. It provides the WBG with systematic feedback from national and local governments, multilateral/bilateral agencies, media, academia, the private sector, and civil society in Uganda on 1) their views regarding the general environment in Uganda; 2) their overall attitudes toward the WBG in Uganda; 3) overall impressions of the WBG’s effectiveness and results, knowledge work and activities, and communication and information sharing in Uganda; and 4) their perceptions of the WBG’s future role in Uganda.
    • Uganda - A Public Expenditure Review 2008 : With a Focus on Affordability of Pay Reform and Health Sector

      World Bank (World Bank, 2012-03-19)
      This 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.
    • Uganda - Agriculture Public Expenditure Review

      World Bank (World Bank, 2012-03-19)
      This Agriculture Public Expenditure
 Review (AgPER) comprehensively reviews public expenditures
 on agriculture in Uganda and analyzes their efficiency and
 effectiveness. Its genesis lies in Agriculture Sector
 Working Group (A-SWG) discussions, especially during the
 budget process, which raised concerns about the seemingly
 low budget allocations to the sector and the failure to
 align limited resources with recognized priorities in the
 sector. To address these concerns, the A-SWG resolved to
 undertake this AgPER. Aside from providing a better
 understanding of the nature and composition of agricultural
 pubic expenditures in Uganda, the review will specifically
 analyze their efficiency and effectiveness with a view to
 identifying the types of expenditures that will promote
 pro-poor growth. The report is structured as follows.
 Section two analyzes trends in nominal and real sector
 budgets. It highlights the current and projected importance
 of agricultural sector expenditure in the national budget
 and gross domestic product (GDP). An analysis of
 agricultural price distortions indicates the extent to which
 the sector benefits from supportive policies. Section three
 describes budget planning and implementation at the national
 and local level and presents policy recommendations to
 improve those processes. Section four focuses on the
 technical efficiency of public spending. By tracking
 resource flows and analyzing the unit costs of goods and
 service delivery. Section four sheds light on whether public
 resources are used efficiently and which actions could
 improve efficiency. The concluding section summarizes the
 major findings and policy recommendations.
    • Uganda - Country Assistance Evaluation, 2001-07

      World Bank (World Bank, Washington, DC, 2012-08-13)
      The World Bank (WB) and the African Development Bank (AfDB) programs in Uganda over 2001-07 were delivered under the FY01-03 the WB Country Assistance Strategy, the 2002-04 AfDB Country Strategy Paper, and the Uganda Joint Assistance Strategy. These strategies focused on promoting governance, growth, and human development, and were pursued through a net commitment of $2.1 billion by the International Development Association (FY01-07) and $732 million equivalent (2002-07) by the African Development Fund. The World Bank's assistance strategies showed strong client orientation and were aligned with Uganda's poverty reduction strategy. The programs were substantially effective in decentralization, public sector reform, growth and economic transformation, education, and water and sanitation. More could have been done to help counter the perception of increasing corruption, improve power supply, reduce transport costs, enhance agricultural productivity, and help with family planning and reproductive health. The AfDB's assistance was also relevant and aligned with the government's development goals. Its support substantially achieved its objectives for decentralization, public sector finance, growth and economic transformation, improved competitiveness, agriculture, and water and sanitation, as well as education and health. There were some shortcomings in the assistance provided for power and roads and in reducing corruption. The International Finance Corporation's (IFC's) main contribution has been in telecommunications, in addition to playing a substantial role in providing assistance for institutional and regulatory reforms in leasing and in supporting the supply response to these reforms. Limited impact was seen in small and medium enterprise (SME) access to finance, despite significant joint effort with the WB.
    • Uganda - Diagnostic Trade Integration Study Update : Prepared for the Enhanced Integrated Framework

      World Bank (Washington, DC, 2013-10-02)
      The Government of the Republic of Uganda
 has requested an update of the 2006 Diagnostic Trade
 Integration Study (DTIS) and has asked the World Bank to
 take the leading role in this exercise. The update's
 objectives are: (a) to take stock of progress in the
 mainstreaming of trade in the national development plan and
 of the implementation of action matrix recommendations; (b)
 to complement and deepen the analysis in selected areas; and
 (c) to revise and update the action matrix to take account
 of the evolving context since 2006. The aim of the analysis
 is to assist the Government of Uganda in defining an overall
 competitiveness strategy for inclusive, job creating
 export-led growth, and to further mainstream trade, in
 particular regional trade integration, into the general
 policy orientation defined by Uganda's key policy
 documents, including the 2010 National Development Plan
 (NDP). Regional integration can be a key instrument to
 realize these objectives, provided that commitments are
 adhered to and that the regional agenda develops around the
 goal of an open, competitive single market in goods and
 services. Building on the Government of Uganda's
 strategic documents and the results of missions on the
 ground, the DTIS update provides practical, detailed
 guidance to achieve these objectives through in-depth
 analysis and an overall action matrix.
    • Uganda - Fiscal Policy for Growth : Public Expenditure Review 2007, Volume 1. Executive Summary

      World Bank (Washington, DC, 2007-06-24)
      Uganda needs to increase infrastructure investments if impressive growth is to continue. But the Budget is showing increasing signs of stress from expenditure pressures and fiscal tightening. Recent increases in employee costs in central Government functions of public administration, justice law and order, defense, prisons and police have deteriorated the composition of the Budget from the perspective of growth. In common with global experience in tight fiscal circumstances, public infrastructure spending is getting squeezed. These expenditure trends suggest a further squeeze on infrastructure and maintenance is inevitable, in which case growth could slow down. This report concerns how should Uganda respond to these fiscal challenges? Whereas there is scope for prudent new concessional borrowing for infrastructure, disbursement rates in infrastructure projects are too low, making it a priority to address constraints to effective spending. As part of a fiscal strategy for growth, Uganda needs in the short to medium-term to rapidly improve revenue performance without taxing key growth sectors, and to shift the composition of spending towards infrastructure. A compositional shift will require deep public sector reforms, early action on postponed reforms to public administration, and a working program to reduce waste and increase the efficiency of public expenditures, including in Poverty Alleviation Fund (PAF) priority sectors and agencies. A reduction in waste and an increase in public sector efficiency will ultimately require more accountability for the delivery of quality public services than is evident in Uganda today. It will also require a much more systematic effort by spending ministries and agencies: a more structured and a much more strategic approach to public service efficiency from the ministry of finance could be built into budget framework papers as well as preparation of the next Poverty Eradication Action Plan (PEAP).
    • Uganda - Fiscal Policy for Growth : Public Expenditure Review 2007, Volume 2. Main Report

      World Bank (Washington, DC, 2007-06-24)
      Uganda needs to increase infrastructure investments if impressive growth is to continue. But the Budget is showing increasing signs of stress from expenditure pressures and fiscal tightening. Recent increases in employee costs in central Government functions of public administration, justice law and order, defense, prisons and police have deteriorated the composition of the Budget from the perspective of growth. In common with global experience in tight fiscal circumstances, public infrastructure spending is getting squeezed. These expenditure trends suggest a further squeeze on infrastructure and maintenance is inevitable, in which case growth could slow down. This report concerns how should Uganda respond to these fiscal challenges? Whereas there is scope for prudent new concessional borrowing for infrastructure, disbursement rates in infrastructure projects are too low, making it a priority to address constraints to effective spending. As part of a fiscal strategy for growth, Uganda needs in the short to medium-term to rapidly improve revenue performance without taxing key growth sectors, and to shift the composition of spending towards infrastructure. A compositional shift will require deep public sector reforms, early action on postponed reforms to public administration, and a working program to reduce waste and increase the efficiency of public expenditures, including in Poverty Alleviation Fund (PAF) priority sectors and agencies. A reduction in waste and an increase in public sector efficiency will ultimately require more accountability for the delivery of quality public services than is evident in Uganda today. It will also require a much more systematic effort by spending ministries and agencies: a more structured and a much more strategic approach to public service efficiency from the ministry of finance could be built into budget framework papers as well as preparation of the next Poverty Eradication Action Plan (PEAP).
    • Uganda - Moving Beyond Recovery : Investment and Behavior Change, For Growth, Volume 1. Summary and Recommendations

      World Bank (Washington, DC, 2012-06-08)
      In 2006 most of the people of Uganda, with the notable exception of those in the conflict-blighted Northern Region, enjoy a better quality of life and brighter opportunities in a stable and growing economy. Uganda's economy has bounced back beyond what could be regarded as recovery, with real incomes per person now exceeding the levels reached at Independence in 1962. The report structure is as follows: volume one synthesizes the conclusions from analysis in Volume two. In Chapter 1 of Volume two, emphasis is placed on understanding what drove past growth at macro and sector levels, and in particular, on how Uganda's firms and farms have evolved. Chapter 2 continues the retrospective of past growth in agriculture, the most important sector of the economy. The report provides a comprehensive review of growth trends in agriculture, using several data sources. The chapter provides fresh insights on recent trends in poverty and inequality. Chapter 3 presents growth diagnosis and it identifies short-term actions to remove emerging constraints to present and near-term future growth. Chapter 4 models alternative future growth paths and the impact o f alternative public investments on growth using a SAM-based CGE model. The analysis reveals there is little to be gained from 'robbing Peter to pay Paul' for example fixing infrastructure by reducing education financing. Chapters 6 and 7 return to the short-term priorities to remove binding constraints to growth, and put meat on the actions identified in Chapter 3 as being required in the financial sector (Chapter 6) and in infrastructure (Chapter 7). Finally, Chapter 8 ends by assessing the scope for an externally financed scale up of infrastructure.
    • Uganda - Public Expenditure Review 2003 : Supporting Budget Reforms at the Central and Local Government Levels

      World Bank (Washington DC, 2013-07-30)
      This 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.
    • Uganda - Strengthening the Effectiveness of the Public Investment Program : Public Expenditure Review

      World Bank (Washington, DC, 2013-02-13)
      To advance the effectiveness of Uganda's public investment program (PIP) improvements can and should be made from the inception of an investment program all the way through its implementation. It is not a question of abandoning the current process but one of adjusting the various stages of the current PIP processes in place such that in particular quality at entry and readiness of investment projects improves, contract management gets strengthened, and above all incentives for implementation are enhanced. The aim of the adjustments to the PIP processes in Uganda is to ensure that the PIP can assist the government to direct resources to those investments that provide the highest economic and social return. The government is advised to revisit the current informational content of the PIP as well as the decision making process of the PIP at each of the phases of the PIP, i.e., preparation, evaluation, and implementation. The remainder of the executive summary will discuss how this can potentially be accomplished. Uganda's economy has grown rapidly over the past 20 years propelled by consistent policy reforms. Annual growth in real Gross Domestic Product (GDP) has averaged 7.4 percent over the 10 years ending in 2009/10, compared with 6.5 percent recorded in the 1990s. This acceleration was in spite of consecutive exogenous shocks including: the oil price shock; drought conditions with adverse effects on energy generation and agricultural production; and volatile food prices.
    • Uganda - Using Surveys for Public Sector Reform

      Reinikka, Ritva (World Bank, Washington, DC, 2012-08-13)
      Data that can be used to inform policy
 decisions are typically scarce in low-income countries,
 where standard policy prescriptions are less likely to
 apply. Interventions based on inadequate information and
 thus misguided assumptions may not achieve expected results,
 despite the fact that substantial public or donor funds are
 being spent. For example, an adjustment operation that
 focuses on spending allocations may achieve its benchmarks
 but have no effect on actual service delivery. Diagnostic
 surveys can provide vital information for decision-makers
 when institutional weaknesses inhibit a more regular flow of
 information. If strategically designed, a survey can help
 induce policy change by pointing directly to the main
 bottlenecks, making it easier for policymakers to find
 solutions. This note summarizes a case in Uganda where a
 diagnostic survey proved particularly useful in an effort to
 improve public spending on health and education.
    • Uganda : Country Financial Accountability Assessment

      World Bank (Washington, DC, 2001-01-10)
      This Country Financial Accountability Assessment provides a well-informed and objective assessment, a diagnosis of problems, advice on their resolution, and an indication of the level of financial accountability risk in Uganda.. The report is structured as follows. Although, Uganda has a relatively well established legal and institutional framework for public sector financial management and accountability that is underpinned by the Constitution 1995, the Public Finance Act 1964 and the Treasury Accounting Instructions (Part I 1991 and Part II 1968). Section 1 of the report suggests that the present framework requires updating and strengthening and recommendations have been included to address the identified deficiencies. Section 2 of the Report contains proposals for further enhancing the budget and expenditure control system. Many of the incidences reported by the Auditor General point towards fraud, embezzlement and a waste in the use of public resources that exemplify the risks in budget execution. It also appears that insufficient attention is paid by Accounting Officers to their fiduciary responsibilities, including follow up on audit findings. A further issue is the acute shortage of professionally qualified and experienced accountants. Recommendations (short, medium and long-term) for mitigating those high risks are presented in Section 3. Several proposals are postulated in Section 4 concerning improving oversight arrangements and include: an annual audit certificate should be issued by the AG on the Public Accounts in accordance with international auditing standards and as required by law (no certificate has been issued by the AG for either of the last 4 years); auditor independence and the rights of access to all public bodies for audit purposes; quality assurance considerations; clearing the backlog of audits of state enterprises, addressing identified control weaknesses and regularizing reported anomalies; and mobilizing resources to enable the oversight institutions to discharge their mandates. Measures to further strengthen financial accountability in the local governments, and to mitigate fiduciary risk, are submitted in Section 5. mobilizing resources to effectively implement the Government's Strategy Plan to fight corruption and build ethics and integrity in public office is discussed in Section 6. Section 7 tackles developing a Strategic Plan to build the future direction of the accountancy profession; and Section 8 details measures to complete the budget framework, enhance budget execution, improve domestic revenue mobilization, and make the budget process transparent, among other proposals.
    • Uganda : Country Procurement Assessment Report, Volume 1. Executive Summary

      World Bank (Washington, DC, 2013-07-08)
      The main objective of this 2004 Country Procurement Assessment Report (CPAR) for Uganda is to update the 2001 CPAR, the basis for the ongoing procurement reforms, to incorporate lessons learned and the changing role of donors in their fiduciary oversight resulting from the shift of focus from project lending to program lending. This updated CPAR covers the issues related to weaknesses in the existing legal and institutional frameworks and capacity building. The CPAR has identified four key areas the Government needs to focus on as a matter of priority to ensure Uganda's procurement system achieves maximum positive impact in promoting economy, efficiency, transparency and accountability. The four areas are : weaknesses in local government procurement; weak compliance and enforcement quandary; weak capacity dilemma; and apparent abdication by the Ministry of Finance of its policy making and coordination roles in procurement. Addressing these four issues will go a long way towards achieving the second generation procurement reforms proposed in this CPAR.
    • Uganda : Country Procurement Assessment Report, Volume 2. Main Findings and Recommendations

      World Bank (Washington, DC, 2004-06-15)
      The main objective of this 2004 Country Procurement Assessment Report (CPAR) for Uganda is to update the 2001 CPAR, the basis for the ongoing procurement reforms, to incorporate lessons learned and the changing role of donors in their fiduciary oversight resulting from the shift of focus from project lending to program lending. This updated CPAR covers the issues related to weaknesses in the existing legal and institutional frameworks and capacity building. The CPAR has identified four key areas the Government needs to focus on as a matter of priority to ensure Uganda's procurement system achieves maximum positive impact in promoting economy, efficiency, transparency and accountability. The four areas are : weaknesses in local government procurement; weak compliance and enforcement quandary; weak capacity dilemma; and apparent abdication by the Ministry of Finance of its policy making and coordination roles in procurement. Addressing these four issues will go a long way towards achieving the second generation procurement reforms proposed in this CPAR.
    • Uganda : Country Procurement Assessment Report, Volume 3. Annexes

      World Bank (Washington, DC, 2013-07-25)
      The main objective of this 2004 Country Procurement Assessment Report (CPAR) for Uganda is to update the 2001 CPAR, the basis for the ongoing procurement reforms, to incorporate lessons learned and the changing role of donors in their fiduciary oversight resulting from the shift of focus from project lending to program lending. This updated CPAR covers the issues related to weaknesses in the existing legal and institutional frameworks and capacity building. The CPAR has identified four key areas the Government needs to focus on as a matter of priority to ensure Uganda's procurement system achieves maximum positive impact in promoting economy, efficiency, transparency and accountability. The four areas are : weaknesses in local government procurement; weak compliance and enforcement quandary; weak capacity dilemma; and apparent abdication by the Ministry of Finance of its policy making and coordination roles in procurement. Addressing these four issues will go a long way towards achieving the second generation procurement reforms proposed in this CPAR.
    • Uganda : Local Government Development Program

      Mohan, P. C. (World Bank, Washington, DC, 2012-08-13)
      The Uganda Local Government Development Program, with a credit equivalent to US$80.9 million, was implemented by the government over the period 2000-2004. The project was designed to scale up an earlier UN Capital Development Fund pilot to 30 districts (out of 56) so that policies and principles could be tested (and costed) on a larger scale and lessons learned used to develop national policy formulation within a sound fiscal framework. It had 4 objectives : (1) Test the feasibility of implementing constitutional and legal mandates with respect to decentralized service provision and devolution of the development budget through the provision of investment funds to the Local Governments; (2) Build the capacity of the Ministry of Local Government, the Local Government Finance Commission Secretariat, and a sub-set of the local governments for improved service delivery, accountability and transparency; (3) Test and institute alternative service delivery mechanisms through the private sector, beneficiary communities and other stakeholders in the Kampala City Council; (4) Monitor and evaluate project implementation for actual experience and good practices for formulating an appropriate strategy, implementation modalities, and phasing for eventual scaling-up, nationally, over time.
    • Uganda : Policy Note on Social Accountability

      Bitekerezo, Mary; Shalita, Steven; De Berry, Joanna (World Bank, Washington, DC, 2014-08-20)
      This policy note is based on a wider study that analyzed how various stakeholders in Ugandan society can better engage to improve social accountability in service delivery. The study conducted a rapid assessment of selected public officials in three districts (Bushenyi, Lira, and Mukono), non-governmental organizations (NGOs) and other civil society organizations, media associations, and parliamentary committees. Focus group discussions with members of selected community-based organizations were also held in the three districts. It also included an in-depth study of selected community-based organizations, brief literature reviews and a public opinion poll. The policy note synthesizes the report's main findings and focuses on key policy recommendations. It is intended as an input into ongoing dialogue and a number of processes and efforts that aim to strengthen civil society participation to improve governance in service delivery in Uganda.