PEFA assessment provides an objective analysis of the performance of the PFM system in Uganda since the last PEFA in 2012 and establishes a new PEFA baseline using the 2016 PEFA methodology. The financial years covered for indicators that required assessing over three years are 2013-14 to 2015-16. 2015-16 is the latest completed financial year.
Overall, the results of the PEFA show that public financial management systems in Uganda are strong and reforms have improved systems as the PFM Reform Action Plan has been operationalized. However, there are notable weaknesses in aspects of risk management and sectors’ strategies linked to multiyear budgeting.