A good situation analysis on finance and audit should include review and understanding of /the reasons for : variation analysis between budgets as approved at the beginning of the year and adjustments in-year with the executed budget; Total sector analysis of the resources and expenditures -- not only government resources and on budget DPs Include the household spending and off budget resources (in table page 26) —e.g. There are several ways to do economic and financial analysis: The Plan to include scenarios and sensitivity analysis of assumptions, particularly the ones that are outside the Ministry’s control. Also, output /outcome analysis are useful for different level of resources (incremental analysis; one or more methods). Each part of strategy can be analyzed as cost” or “least analysis. Also sometimes and analysis (what deterioration if no additional “with” “without” funding is forthcoming) can help enforce the arguments for resources. Time-bound action plan Although a long list of activities (yet not comprehensive enough given the PEFA and other reports) to be undertaken is given and some indicators for monitoring are selected, a well organized time bound action plan with each item being linked to the issue to be addressed, the inputs necessary, the cost of inputs, the responsibilities, and intermediary indicators for progress monitoring will help implementation and to monitor progress. A matrix such as the following can be added: Subject Issue Inputs Estimated cost responsibility Monitoring per unit 1.Financial 1.1 1.1.1 Training 1000 staff* ??? reporting Late/incomplete of financial $500=500000 submission of staff during periodic the first year financial reports 18months* 1.1.2 TA for 10,000= 180,000 support to produce 24months*3,000= reports 720,000 where delays occur ….. 1.1.3 …. 2. Internal 2.1 Processes 2.1.1 TA to 2.1.1.1 Team of TA start by 4/2011 Controls are lengthy undertake a selected 1 0 =0 Report to the audit study of the accounting committee by 5/2011 IC and officers (same TA as suggest guidance of 2.2 above can do this streamlining
A good situation analysis on finance and audit should include review and understanding of /the reasons for : variation analysis between budgets as approved at the beginning of the year and adjustments in-year with the executed budget; Total sector analysis of the resources and expenditures -- not only government resources and on budget DPs —e.g. Include the household spending and off budget resources (in table page 26) There are several ways to do economic and financial analysis: The Plan to include scenarios and sensitivity analysis of assumptions, particularly the ones that are outside the Ministry’s control. Also, output /outcome analysis are useful for different level of resources (incremental analysis; one or more methods). Each part of strategy can be analyzed as “least cost” or analysis. Also sometimes “with” and “without” analysis (what deterioration if no additional funding is forthcoming) can help enforce the arguments for resources. Time-bound action plan Although a long list of activities (yet not comprehensive enough given the PEFA and other reports) to be undertaken is given and some indicators for monitoring are selected, a well organized time bound action plan with each item being linked to the issue to be addressed, the inputs necessary, the cost of inputs, the responsibilities, and intermediary indicators for progress monitoring will help implementation and to monitor progress. A matrix such as the following can be added: Subject Issue Inputs Estimated cost per unit responsibility Monitoring 1.Financial reporting 1.1 Late/incomplete submission of periodic financial reports 1.1.1 Training of financial staff during the first year 1.1.2 TA for support to produce reports where delays occur 1.1.3 …. 1000 staff* $500=500000 18months* 10,000= 180,000 24months*3,000= 720,000 ….. ??? 2. Internal Controls 2.1 Processes are lengthy 2.2 2.1.1 TA to undertake a study of the IC and suggest streamlining 2.1.1.1 1 0 =0 (same TA as above can do this Team of selected accounting officers guidance of TA start by 4/2011 Report to the audit committee by 5/2011
JANS_Final%20Report_Uganda_100211.docx