Ministry of Finance, Planning and Economic Development
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Country Learning Note: performance contracting, budget reporting and budget monitoring

  • The Government of Uganda has introduced performance contracting, budget reporting and budget monitoring to improve accountability and as a part of wider efforts to improve service delivery.  
  • A performance contract is a signed agreement between the Accounting Officer of a spending agency and the Permanent Secretary of the Ministry of Finance declaring the intended use of public funds.  Each quarter a Performance Report must be submitted to the Ministry of Finance outlining progress against a workplan.  
  • The Government produces a budget performance report on a semi-annual basis which presents information on financial and physical performance. It is used to guide decision-making and influence the budget process. 
  • The Budget Monitoring and Accountability Unit was established to monitor priority projects and programmes.  This involves physically inspecting and verifying the information in performance contracts and quarterly performance reports.

Download Country Learning Note

Friday, July 26, 2013