The Ugandan PBO has contributed significantly towards the empowerment of Parliament to be actively and continuously involved in the budget cycle. In addition, the PBO has been instrumental in the shaping of output oriented budgeting in order to enable the monitoring of value for money for allocated resources. As a result thereof, there have been improvements in the accuracy of the budget and the nature of reporting on the budget and budget implementation. The PBO has also been integral in identifying inefficiencies within departments and in the improvement of the accuracy of the budget.