In this paper a framework for assessing public expenditure governance is presented within the education sector. PEG assessment focuses on inputs, processes and outcomes associated with the governance of public expenditure. Usually tools for assessing public financial management, tend to focus specifically on fund management. Inputs are the laws, policies, rules, regulations, goals and priorities that govern actions and decision-making. The assessment
principles associated with the input side of PEG are participation and strategic
vision. Processes are the attributes of delivering education, and these processes
cover legislation, implementation, auditing, and planning and budgeting. The
assessment principles focussing on process are accountability and transparency,
both of which are essential if processes are to lead to the desired outcomes. The
desired outcomes of PEG are associated with quality education that is equitably,
efficiently and effectively delivered. Thus, the assessment principles associated
with outcomes are equity, efficiency and effectiveness. In addition to thoroughly
defining these principles, this paper also illustrates their use by applying them
to the inputs, processes and outcomes of public expenditure governance in
Uganda’s education sector.
