Written Brighten Abaho
Public financing is critical for countries to make sustainable progress towards improvement and extension of services to people. Many countries have initiated transitions to programme-based budgets, as a means to better align with public policy priorities and enhance accountability and transparency.
As such, Uganda has undertaken major budgetary reforms to optimize budget planning, transparency and accountability. The recent reform is the shift from sector-based budgeting to programme based budgeting through which the Government seeks to realize better service delivery and to improve value for money in public spending.
The Third National Development Plan (NDP III) has adopted a Programme Planning Approach (PPA) comprising of eighteen (18) programs that are to be aligned to Programme Based Budgeting. The purpose of programme planning and budgeting is to improve the prioritization of resource allocation using performance indicators.
The 18 programmes were established to address the persistent implementation challenges resulting from uncoordinated planning, weak harmonization, limited sequencing of programmes and poor linkages between outcomes and outputs.
Government with effect from July 1, 2020, started the implementation of NDP III as a successor plan to the NDP II. The overall objective of the NDP III is to increase household income and improve the quality of life of Ugandans. This plan is implemented using the programme approach to planning, budgeting, implementation and results reporting.
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