Uganda CRPFM 2024 (Climate Annex)

PEFA Climate

The PEFA climate assessment reviewed the current performance of the PFM systems, processes, and institutions of Uganda in relation to climate change. The PEFA Climate report highlights the existing system's strengths and identifies the opportunities for Uganda to make the PFM more climate-responsive. The assessment also indicates the involvement of the National and Sub-national governments (SNG) in climate change actions that support PFM reforms.
The Government has carried out a PEFA climate assessment using the pilot version of the PEFA Climate supplementary framework together with the regular PEFA and a Gender PEFA. The assessment examined how well PFM systems can support the implementation of the Republic of Uganda's climate change policies.
As this report is the very first PEFA Climate assessment in Uganda, it will also establish a baseline of practices in place against which future progress can be measured. As this is a pilot exercise, it is also anticipated to support the evolution of the assessment criterion developed by the PEFA Secretariat.
Uganda is vulnerable to many of the effects of climate change, including increases in average temperature and changes in precipitation. Uganda has achieved substantial progress in mainstreaming Climate Change into the development plans, policies, and budgets of all sectors, producing and publishing climate-related performance information, with minimal progress registered in the other aspects of public financial management.
The findings of this first PEFA Climate for Uganda show that a strong policy, legal and institutional framework for climate change action is in place.  The necessary policy instruments to enable climate change mainstreaming in policy implementation are largely still under development and/or pilot, and there is relatively little impact of the climate change policy, institutional and regulatory framework.  
The major findings of the assessment based on the 14 indicators of the PEFA Climate methodology, four indicators (CRPFM-4: Legislative scrutiny; CRPFM-6 Climate responsive asset management; CRPFM-12: Climate-related performance information; and CRPFM-13: Climate-related performance evaluation) scored C or better. Nine indicators received a D or D+ score, and one indicator was not applicable.
Table 2: Overview of Climate assessment findings