Abstract
The oversight role of Parliament is a contested but fundamental concept
in the structure of managing public finances in democratic counties. This
article attempts to analyse key issues in terms of Parliament’s oversight role
and managing public finances in Uganda. Uganda has been implementing
PFM reforms since the beginning of the 1990s. Despite remarkable
improvements in many areas, there are still numerous challenges regarding
the effectiveness and efficiency of government spending and the quality of
service delivery using government funds (Ministry of Finance, Planning and
Economic Development 2011:34). The article uses a mixed-method approach
to provide contextual insight into the practical institutional obstacles
that the Parliament of Uganda faces as an oversight institution. Furthermore,
the article argues that the weaknesses in the structural and institutional
framework exacerbate the many challenges the Parliament of Uganda faces
in terms of its oversight role.