Uganda: Technical Assistance Report-Drafting the Public Finance Management Regulations
September 15, 2017
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This Technical Assistance Report proposes draft regulations to address issues in the provisions of the Public Finance Management Bill 2012. The draft regulations propose a virement regime which serves to protect the composition of the budget, in particular prevention of virement between development and recurrent spending which will be particularly important in light of the new fiscal environment. It is also proposed to further strengthen the expenditure controls through a requirement to regularize excess expenditures through the contingencies fund and requiring reporting of outstanding payments.
Subject: Auditing, Budget planning and preparation, Expenditure, Government cash management, Internal audit, Public financial management (PFM)
Keywords: Auditing, budget instruction, Budget planning and preparation, budget preparation process, CR, draft regulation, government, Government cash management, Internal audit, ISCR, MoFPED Proposed SLA, PFM Bill, project evaluation, provision, public finance, public funds, responsibility principle, rule, virement rule
Pages:
100
Volume:
2017
DOI:
Issue:
267
Series:
Country Report No. 2017/267
Stock No:
1UGAEA2017006
ISBN:
9781484317730
ISSN:
1934-7685
