Investor Presentaiton
Uganda introduced performance contracting & a budget monitoring & reporting
unit geared towards the effective implementation of government projects
Uganda
חיווי
Context
MINISTRY OF FINANCE, PLANNING AND
ECONOMIC DEVELOPMENT, UGANDA
Lack of accountability mechanisms for
government funded projects
Sector spending units had no
Proper work plans with quarterly plan
and resource needs
Ownership for misallocation of funds
or not achieving stated goals
What did Uganda country do?
Created performance reporting contracting to monitor how different
sector indicators¹ fair against stated targets over time
·
•
.
Performance contract signed between spending agency & Ministry of
Finance (MoF2), declaring use of funds
Annual performance contract states quarterly work plan
Each quarterly performance report³ submitted to MoF outlining
progress against work plan
Launched budget monitoring & accountability unit to monitor prio.
projects
.
Physically inspects & verify info. in performance contracts & reports
Draw up semi-annual & annual performance reports
Research reasons for underperformance & communicates with Ministry
1. Short, medium, long term indicators listed in the budget framework 2. Ministry of Finance;
3. Covers financial and physical performance
Source: Uganda Ministry of Finance article; BCG Analysis
Key successes
Helps improve accountability
Frequent measuring of progress against work plan
Regular inspections by budget & monitoring unit
Sectors required to submit written response explaining
underperformance
Annual performance report used to influence proceeding years
budget cycle
This helps improve service delivery to projects that are efficient at
allocating budgets & reaching stated goals
Learnings for Plateau State
Look to introduce performance contracting for sector spending units
Detail quarterly work plan & key KPI's that can be measured
KPI's should include financial & physical plans & goals
• Ensure they have the skills & tools to produce these reports
Create dedicated monitoring & accountability unit for priority projects
To do physical inspections
Helps to verify progress of projects versus what sectors report
Ensures the semi-annual & annual perf. report they give to MoF² is
credible to use as a base for budget decision making
Find ways to incentivize key projects underperformance vs. always
cutting back on spend allocation
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