This paper describes how the public education expenditure management system works in Uganda. It specifically identifies the formal roles of institutions; the structure and flow of information generated by the public expenditure management system and applies them to the Education Sector in Uganda. It shows the procedures for each stage in the expenditure and budget process, and indicates how on-going reform processes are modifying the system. Efficient and effective public expenditure management is an essential precondition for government to be able to work towards achieving good education outcomes. The purpose of this chapter is to see whether the public expenditure management system itself could be improved to lead to a better and more effective use of public resources on education.
