Assessment of public financial management in Uganda: a case of Ministry of Internal Affairs

Abstract

Public Financial Management (PFM) is a cornerstone of effective governance, ensuring the efficient allocation, utilization, and oversight of public resources. Globally, PFM has garnered significant attention, particularly in the pursuit of sustainable development and economic stability. International organizations such as the International Monetary Fund (IMF) and the World Bank have emphasized the importance of robust PFM systems. The IMF's Public Investment Management Assessment (PIMA) highlights Uganda's advancements in institutional design for public investment management, noting significant improvements in project appraisal and preparation processes (International Monetary Fund (IMF), 2022). Similarly, the World Bank underscores the necessity of deepening PFM reforms to enhance fiscal sustainability and long-term economic growth in Uganda (World Bank, 2022). In the East African context, countries like Kenya, Tanzania, and Rwanda have made notable progress in PFM reforms, serving as benchmarks for the region. Uganda has also embarked on significant PFM reforms, guided by the Public Finance Management Act of 2015, which provides a legal framework for budget preparation, expenditure control, and financial reporting. The Ministry of Finance, Planning, and Economic Development (MoFPED) has implemented initiatives such as the Integrated Financial Management System (IFMS) and the Public Expenditure and Financial Accountability (PEFA) framework to enhance financial transparency and accountability (MoFPED, 2025).