Uganda : Technical Assistance Report-Managing and Preventing Expenditure Arrears.

This Technical Assistance Report discusses recommendation for managing and preventing expenditure arrears in Uganda. There is need to reconcile the verified stock of arrears with those reported in the annual financial statements. The verification for Budgetary Central Government must be completed, a...

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Autor corporatiu: International Monetary Fund. Fiscal Affairs Dept
Format: Revista
Idioma:English
Publicat: Washington, D.C. : International Monetary Fund, 2017.
Col·lecció:IMF Staff Country Reports; Country Report ; No. 2017/271
Accés en línia:Full text available on IMF
Descripció
Sumari:This Technical Assistance Report discusses recommendation for managing and preventing expenditure arrears in Uganda. There is need to reconcile the verified stock of arrears with those reported in the annual financial statements. The verification for Budgetary Central Government must be completed, and mechanisms for regular reporting and verification of arrears by local government and the broader public sector must be established. It is also recommended to develop and publish an arrears clearance strategy including prioritization criteria, liquidation policy and institutional responsibility for monitoring and clearance of arrears.
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Descripció física:1 online resource (40 pages)
Format:Mode of access: Internet
ISSN:1934-7685
Accés:Electronic access restricted to authorized BRAC University faculty, staff and students