The Government of Uganda (GoU) has over the past two decades pursued strategic reforms in Public Financial Management (PFM) geared towards improvement in efficiency, accountability and transparency in the management of public resources. Anew Public Financial Management (PFM) Reform Strategy was launched on 28 August 2014. It provides strategic guidance for PFM reforms over the four-year period, July 2014 – June 2018.

The new strategy was informed by the findings of various PFM studies that noted among others, that while the previous PFM strategy was aligned with the National Development Plan (FY 10/11-14/15) and remained relevant on the whole, weaknesses still existed particularly in the areas of compliance with set rules and regulations,as well as budget credibility and control. A number of recommendations were proposed for addressing the gaps, and were adopted in the new PFM reform strategy.

The Financial Management and Accountability Programme (FINMAP), now in its third phase, is a successor project to the Economic and Financial Management Project (EFMP) I and II and serves as the flagship vehicle for the implementation of the PFM reform strategy. FINMAP has in the past focused on delivering a number of critical outputs, such as the roll out of the Integrated Financial Management System (IFMS) in Ministries, Agencies and Local Gvoernments (MALGs).


Government recognizes that reforms are time bound and will therefore ensure that the gains realized during this phase are not undermined by the lack of budgetary provisions for attendant recurrent costs. In addition, the programme has in-built within its design, a comprehensive capacity building strategy, which includes training programmes and courses that can be passed on to a larger number of public service cadre across MALGs through training of trainers (ToT’s) and the use of e-learning modules.


FINMAP III is designed to operate through mainstream components. They include:


Component Locus
Macroeconomic Management Directorate of Economic Affairs
Budgeting Preparation and Monitoring Directorate of Budget
Fiduciary Management Systems in Central Government Accountant General
Payroll and Pensions Management Ministry of Public Service
Public Procurement Public Procurement and disposal of Assets Authority (PPDA)
Internal Oversight Internal Auditor General
External Oversight Auditor General
Legislative Oversight Parliament
Public Financial Management in Local Governments Ministry of Local Government
Programme Coordination and Sustainability. Deputy Secretary to Treasury

The priority areas of FINMAP III are :


  • Improvements in compliance with rules and regulations;
  • Increasing Domestic Revenue;
  • Improving Fiduciary assurance through strengthening of fiduciary management systems;
  • Improving cash management;
  • Institutional Capacity Strengthening in project management of public investments.
  • Change Management, communication and knowledge transfer
  • Monitoring and evaluation framework through the identification of performance indicators at both outcome and output level.


Auditor General Regional Offices, Mbarara Constructed by FINMAP:

FINMAP III Linkage to the PFM Reform Strategy:

Inaugural Session of the Procurement Tribunal:

Management and Coordination Arrangements

  • The Ministry of Finance, Planning and Economic Development is responsible for coordinating the implementation of the reform programme under the stewardship of the Deputy Secretary to the Treasury (DST) who is the FINMAP III Task Manager.
  • The Public Expenditure Management Committee (PEMCOM): The PEMCOM provides a high-level forum for strategic policy guidance and control specifically for Public Financial Management Reforms. It is chaired by the Permanent Secretary/Secretary to the Treasury (PS/ST) and comprises a broad spectrum of stakeholders engaged in PFM, including Heads of MDAs and programmes/projects in the Accountability Sector and the Development Partners. Any emerging reforms are forwarded to the PEMCOM for consideration and approval based on the objectives of the PFM Reform strategy. The MSU serves as Secretariat to PEMCOM and the Programme Technical Committee (PTC).
  • Programme Technical Committee (PTC): Each FINMAP III Component has a Component Manager who is a senior mainstream GoU Head of Department. The Component Manager is responsible for identification and validation of reform actions, coordination and management of the programme activities at component level, and monitoring and reporting on performance of the component as guided by the FINMAP III M& E framework.
  • Component Management: Each Component holds monthly progress review meetings chaired by the Component managers. They address the pacing of the reform effort with line ministries and LGs (where applicable), ensuring that newly introduced changes are being taken up, securing necessary training, online information and support.
  • Component Coordinators :Each Component nominates a Technical officer who serves as Component Coordinators to assist the Component Managers in monitoring and reporting on programme activities as well as provide day to day technical support and operations within the component. A Coordinators’ meeting comprising of FINMAP III Component Coordinators meets quarterly to review progress of the programme implementation and related matters. This Committee is chaired by the Programme Coordinator/FINMAP III.
  • Management Support Unit (MSU): The Management Support Unit coordinates the programme under the leadership of a Programme Coordinator who reports to the DST/Task Manager. The Programme Coordinator is supported by the Finance & Administration, Procurement Operations, Monitoring and Evaluation and change Management functions in the day-to-day management of the programme. The MSU serves as a liaison for all PFM reform efforts in the country on behalf of the DST/Task Manager.