Reforms Historical Timeline

Since 1980, a series of public sector reforms have been implemented in Uganda, as summarized in the table below. In particular, these phases have broadly focused on the three main PFM outcomes of fiscal discipline, strategic resource allocation and efficiency in service delivery. In particular, while early phases appeared to have progressed towards service delivery, later phases have reverted back to more fundamental controls to ensure basic fiduciary controls are in place, typically in response to corruption cases or evidence of noncompliance. This reinforces the findings documented in PFM literature that PFM reforms are often overambitious in terms of the time it takes to fully achieve the desired outcomes, and that basic fiscal control is needed to provide a firm foundation for further reforms in allocative efficiency and service delivery.