Public Expenditure Governance in Uganda's Education Sector Application of an Innovative Assessment Framework

In this paper a framework for assessing public expenditure governance is presented within the education sector. PEG assessment focuses on inputs, processes and outcomes associated with the governance of public expenditure. Usually tools for assessing public financial management, tend to focus specifically on fund management. 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.