|dc.description.abstract||Public Financial Management (PFM) refers to the set of laws, rules, systems and processes used by Governments to mobilize revenue, allocate public funds, undertake public spending, account for funds and audit results. Sound PFM ensures aggregate fiscal discipline; efficient allocation of public resources to agreed strategic priorities; accountability and value for money; and effective delivery of public services (Lawson, 2015; World Bank, 2005).
The Government of Uganda has prioritized implementation of PFM reforms since the 1980s to achieve three key outcomes: fiscal discipline, strategic resource allocation, and efficiency in service delivery. Among the prominent recent reforms are: enactment of the PFM Act (2015), automation of financial management systems, Treasury Single Account (TSA), decentralization of payroll and pension management, Programme Based Budgeting, plus budget and public procurement reforms.This policy brief analyses the extent to which the agriculture sector institutions comply with the PFM Act (2015); the Budget Call Circulars (BCCs) and Budget Execution Circulars (BECs) issued by the Ministry of Finance, Planning and Economic Development (MFPED). Analysis is for the period FY 2015/16 – 2018/19 using primary and secondary data collected by the Budget Monitoring and Accountability Unit (BMAU).||en_US