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.