Uganda: Technical Assistance Report-Drafting the Public Finance Management Regulations

International Monetary Fund

No 2017/267, IMF Staff Country Reports from International Monetary Fund

Abstract: 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.

Keywords: ISCR; CR; rule; PFM Bill; government; draft regulation; MoFPED Proposed SLA; provision; virement rule; budget instruction; public funds; budget preparation process; public finance; responsibility principle; project evaluation; Budget planning and preparation; Government cash management; Internal audit; Auditing (search for similar items in EconPapers)
Pages: 100
Date: 2017-09-15
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