Brief

Country Learning Note: performance contracting, budget reporting and budget monitoring

• The Government of Uganda has introduced performance contracting, budget reporting and budget monitoring to improve accountability and as a part of wider efforts to improve service delivery.  
• A performance contract is a signed agreement between the Accounting Officer of a spending agency and the Permanent Secretary of the Ministry of Finance declaring the intended use of public funds.  Each quarter a Performance Report must be submitted to the Ministry of Finance outlining progress against a workplan.  
• The Government produces a budget performance report on a semi-annual basis which presents information on financial and physical performance. It is used to guide decision-making and influence the budget process. 
• The Budget Monitoring and Accountability Unit was established to monitor priority projects and programmes.  This involves physically inspecting and verifying the information in performance contracts and quarterly performance reports.

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