(Program Assistants), provided administrative and logistical support. A team of consultants led by Christian Derlagen and including Alban Mas Aparisi, Leopold Ghins, Paul Cathala, and Lucile Hummel undertook the expenditure analysis from the BOOST database. Other consultants included James Joughin (institutional analysis) and Charles Owuor (private sector analysis). Diego Arias Carballo (Lead Agriculture Economist), Michael Morris (Lead Agriculture Economist), Philip Schuler (Lead Economist), Elliot Mghenyi (Sr. Agriculture Economist), and Tihomir Stucka (Sr. Economist) contributed useful insights as peer reviewers, while Antony Thompson (Country Manager) provided additional guidance at various stages of the report's preparation. Dina Umali-Deininger (Practice Manager) provided oversight for the work. IV Republic of Uganda: Agriculture Sector Public Expenditure Review GLOSSARY OF KEY TERMS Allocative efficiency of public expenditures Analysis that permits one to understand priorities and balance of public expenditures. It consists of the analysis of economic and functional compositions Budget estimates Budget allocation approved by the Ugandan Parliament at the beginning of each fiscal year Capital expenditures Investments where the benefit continues over a long period rather than being exhausted in a short period. Such expenditure is of a non-recurring nature and results in acquisition of permanent assets Economic composition of public expenditures Assessment of balance between wages, non-wage recurrent, and capital expenditures Functional composition of public expenditures Assessment of allocation of public expenditures by main functions and alignment of this composition with policies, strategies, growth diagnostics, and other priorities Non-wage recurrent expenditures Recurrent expenditures less expenditure on wages, salaries, and supplements Recurrent expenditures Expenditure that does not result in the creation or acquisition of fixed assets. It consists mainly of expenditure on wages, salaries and supplements, purchase of goods and services, operations and maintenance of fixed assets, interest payments, subsidies, and transfers Revised estimates Revised budget allocation approved by the Ugandan Parliament during mid-term review Wage expenditures Recurrent expenditure on wages, salaries, and supplements Republic of Uganda: Agriculture Sector Public Expenditure Review Republic of Uganda: Agriculture Sector Public Expenditure Review The analysis focuses on public expenditure in the agriculture sector (PEAS) of Uganda over 2013/14-2017/18. Spending on agriculture occurs under the purview of many central and local government agencies. At the national level, MAAIF is the lead ministry responsible for the agricultural expenditures, along with six semi-autonomous government agencies