The Uganda’s Public Financial Management (PFM) Reform Strategy encapsulates the Country’s aspirations towards strengthening governance systems of which accountability retains core focus for the next phase of PFM reforms between 2018 to 2023.

REAP stands for the the Resource Enhancement and Accountability Programme. It is Government of Uganda's and Basket Partners joint implementation mechanism scoping out their contribution to the new PFM Reforms Strategy (2018-2023). This arrangement is facilitated by a jointly managed PFM Reforms Secretariat called the Reforms Coordination Unit under the leadership of the Deputy Secretary to Treasury.

FINMAP stands for the Financial Management and Accountability Programme. This programme was implemented in 3 phases with the just concluded phase having been concluded in June 2019.

FINMAP represented reforms implementation under the ended PFM Reforms  strategy that ended in June 2019. In essence, every new reforms strategy requires a new programme to focus on the new strategic direction of a given phase.

Basket funds are government-led mechanisms that pool and manage funds from multiple contributors to finance shared priorities.

Funds are pooled from various sources, typically governments, donors and the private sector to support priorities and ensure adequate resource allocation for agreed upon program areas.

The donor contributes funds to an autonomous account, managed jointly with other donors and/or the recipient. The account will have specific purposes, modes of disbursement and accountability mechanisms, and a limited time frame. Basket funds are characterised by common project documents, common funding contracts and common reporting/audit procedures with all donors.

In addition, such pooled funds systematically ring-fence allocations for e.g PFM reforms assuring predictable funding and keeping funding levels independent of the variability in political prioritization and with stringent agreed accountability requirements.

Basket partners are contributing agencies that have pooled funds for financing PFM reforms. Tod-ate, the following partners are contributing to the basket: the Danish Embassy (DANIDA); the European Union (EU); the  German Development  Banks (KfW); and the Government of Uganda.

In the PFM Reforms implementation space, Development Partners are constituted of Basket Partners; Civil Society represented by the CSBAG (Civil Society Budget Advocacy Group); as well as the PFM complementary projects contributing to the delivery of the PFM Reform Strategy of Government.

Todate, the following are committed to the basket:

• European Union
• KFW
• DANIDA

The Reforms Coordination Unit is the Public Financial Management Reforms Secretariat providing coordination of PFM and management support to pooled funds for the basket partners.

The implementing agencies are spearheaded by the respective key heads of the line MDAs as follows:

PEMCOM is the Public Expenditure Committee specially dedicated providing policy direction and governance to PFM Reforms agenda of Government. This top policy organ allows for joint decision making with PFM development partners, Civil Soicety and top leadership leading PMF programs on the broad PFM reforms direction.

PEMCOM is a function of the Secretary to Treasury to sustain impetus and vibrancy of PFM reforms agenda. It is therefore responsible to high-level Minotaur of key undertakings and commitments to reforms. PEMCOM is chaired by both the PFM DPs representative and PS/ST.

PEMCOM is a high level policy organ for coordination of the PFM reform agenda. To allow for indepth thematic discussion around the reforms areas, PEMCOM Clusters were created. These meet quarterly before each PEMCOM so as distill key aspects of reforms thereby guiding PEMCOM to direct on key merging policy issues.

PEMCOM draws participation from top management representation of the participating line MDAs. The clusters also allow for wider participation at technical level in the reforms discourse along the 6 strategic areas of the PFM reforms.

Because the mandate of the clusters is derived from and mapped along the current PFM strategic objectives, it therefore follows that once this phase of implementation ends, new clusters will be formed to align with the agreed objectives of future strategies.

The REAP Task Manager is the Deputy Secretary to the treasury. The DST provides strategic supervision of the Reform Programme assisted by the "Reforms Coordinator" contracted to specialized day-to-day management. The DST is responsible for ensuring fiduciary assurance and adherence to the MoU signed between the Development Partners and Government of uganda.

In line with Sector Wide Approaches, Government is organised in sectors, key among which is the Accountability Sector to support planning and coordination of the all the line MDAs in achievement of the NDP. This is supported by the Accountability Secretariat under the MoFPED.

PFM, a subset of the Accountability Sector, has undergone critical reforms that required a a dedicated Secretariat to sustain momentum of the Reform Agenda and focus of participating line MDAs. These reforms are coordinated through the Public Expenditure Management Committee (PEMCOM) supported by a dedicated PFM Reforms Secretariat.

PEFA is a methodology for assessing public financial management performance. It identifies 94 characteristics (dimensions) across 31 key components of public financial management (indicators) in 7 broad areas of activity (pillars).

The PEFA program provides a framework for assessing and reporting on the strengths and weaknesses of public financial management (PFM) using quantitative indicators to measure performance. PEFA is designed to provide a snapshot of PFM performance at specific points in time using a methodology that can be replicated in successive assessments, giving a summary of changes over time.