Credibility of the Budget Composition of C C expenditure compared to original approved budget Stock and D D+ monitoring of expenditure payment arrears Comprehensiveness and Transparency Extent of C D+ unreported government operations Transparency of C D+ Inter-governmental Fiscal Relation Policy-based Budgeting Multi-year B C+ perspective in fiscal planning, expenditure policy and budgeting Predictability and Control in Budget Execution Predictability in the C+ C+ availability of funds for commitment of expenditures Effectiveness of D+ D+ Payroll controls Competition, value C D+ for money and controls in procurement Accounting, Recording, and Reporting Quality and B+ C+ timeliness of annual financial statements External Scrutiny and Audit Scope Nature and C+ C+ follow-up of External Audit Legislative scrutiny C+ C+ of the Annual Budget law Legislative scrutiny D+ D+ of External reports
Credibility of the Budget Composition of expenditure compared to original approved budget C C Stock and monitoring of expenditure payment arrears D D+ Comprehensiveness and Transparency Extent of unreported government operations C D+ Transparency of Inter-governmental Fiscal Relation C D+ Policy-based Budgeting Multi-year perspective in fiscal planning, expenditure policy and budgeting B C+ Predictability and Control in Budget Execution Predictability in the availability of funds for commitment of expenditures C+ C+ Effectiveness of Payroll controls D+ D+ Competition, value for money and controls in procurement C D+ Accounting, Recording, and Reporting Quality and timeliness of annual financial statements B+ C+ External Scrutiny and Audit Scope Nature and follow-up of External Audit C+ C+ Legislative scrutiny of the Annual Budget law C+ C+ Legislative scrutiny of External reports D+ D+
JANS_Final%20Report_Uganda_100211.docx