This assessment begins in Section 2 by reviewing the broad historical,
governance and institutional context in which the Water Supply and
Sanitation (WATSAN) sector operates. Section 3 comprises an analysis of
the performance of the public financial management (PFM) system in the
sector, employing selected Public Expenditure and Financial
Accountability (PEFA) assessment approach and sector specific issues.
Section 4 draws out from the PFM analysis the main fiduciary risks in
the sector. This is followed by an assessment in Section 5 of the
credibility of the reform process in the sector. Section 6 attempts to
identify the financial impact of the sectoral fiduciary risks. Sections
7 and 8 contain respectively proposed safeguards to mitigate risks and a
number of key performance indicators with which to monitor fiduciary
risk. The FRA concludes with a bibliography of key documents consulted.
The broad conclusions of the FRA are that the level of fiduciary risk in
WATSAN is SUBSTANTIAL while the risk of corruption is HIGH. These
conclusions are identical to those in the national FRA, reflecting the
fact that, typically, the PFM weaknesses and deficiencies found at the
national level are mirrored by performance at the sector level.
Similarly, the problems that Uganda faces generally in dealing with
corruption of all kinds are also prevalent in WATSAN.
Coffey International Development. Uganda Water Supply and Sanitation Sector Fiduciary Risk Assessment. (2010) 38 pp.
Uganda Water Supply and Sanitation Sector Fiduciary Risk Assessment.