11. Public Expenditure Governance in Uganda’s Education Sector: Application of an Innovative Assessment Framework
- Author:
- Jacklyn Makaaru Arinaitwe, Kiran Cunningham, Emmanuel Keith Kisaame, Suzie Nansozi Muwanga, and George Bogere
- Publication Date:
- 01-2015
- Content Type:
- Research Paper
- Institution:
- Advocates Coalition for Development and Environment (ACODE)
- Abstract:
- This paper presents a framework for assessing public expenditure governance (PEG) in the education sector. Unlike tools for assessing public financial management, which tend to focus quite specifically on fund management, PEG assessment focuses on inputs, processes and outcomes associated with the governance of public expenditure. Inputs are the laws, policies, rules, regulations, goals and priorities that govern actions and decision-making. The assessment principles associated with the input side of PEG are participation and strategic vision. Processes are the attributes of delivering education, and these processes cover legislation, implementation, auditing, and planning and budgeting. The assessment principles focussing on process are accountability and transparency, both of which are essential if processes are to lead to the desired outcomes. The desired outcomes of PEG are associated with quality education that is equitably, efficiently and effectively delivered. Thus, the assessment principles associated with outcomes are equity, efficiency and effectiveness. In addition to thoroughly defining these principles, this paper also illustrates their use by applying them to the inputs, processes and outcomes of public expenditure governance in Uganda’s education sector.
- Topic:
- Education, Governance, Transparency, and Public Spending
- Political Geography:
- Uganda and Africa