This public expenditure review (PER) 2022-2023 identifies options for an effective, sustainable, and inclusive fiscal adjustment. It therefore details Uganda's macro-fiscal challenges and government's current fiscal policy stance in relation to both the short-term shocks and longer-term structural issues such as demographics and structural transformation
it outlines spending problems in key sectors (e.g., infrastructure and human development) and their impact on efficiency and effectiveness of fiscal policies
and it provides an assessment of the broad options for expenditure rationalization and restructuring. The PER is organized in four modules as follows: (i) Module I identifies broad options for an effective and sustainable fiscal adjustment
(ii) Module II identifies options for enhancing effectiveness, efficiency, and equity of spending in two areas critical for service delivery: (a) public investment management
and (b) the intergovernmental fiscal transfers (IGFT) system, that includes the plans and assumptions underpinning the medium-term plan (MTP) for financing of local service delivery
(iii) Module III identifies options for enhancing spending on human development, by delving into the efficiency, effectiveness, and equity of spending within the education and health sectors
and (iv) Module IV synthesizes the findings and recommendations into a summary report.
- Chapter 1 presents introduction.
- Chapter 2 presents identifying broad macro-fiscal options for an effective and sustainable fiscal adjustment.
- Chapter 3 presents the options for improving effectiveness, efficiency, and equity in critical areas of service delivery, focusing on the systems for intergovernmental fiscal transfers to local governments and management of public investments.
- Chapter 4 elaborates on the options for enhancing spending for human capital development, focusing on education and health, chapter 5 concludes.