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872
Country Name
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968
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Approval date
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Review Type
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Review Status
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Economic Code
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30.4
Economic Descriptor
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1.48k
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33
Test Date
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Assessed At
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11
Parent ID
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11
639
UGANDA
746
PSI
2010-05-12
2,010
2013-05-11
2,013
2013-06-28
N/A
N/A
2013-06-28
P1
R6
L
SB
29
10. Economic statistics (excluding fiscal and central bank transparency and similar measures)
Produce and disseminate within government a monthly index of economic activity relying on the various high-frequency indicators available.
2
09/30/2011
MD
Introduced at R2. Macroeconomic rationale: To facilitate the conduct of monetary policy. Beginning Sept. 30, 2011 and quarterly thereafter. At R3, Met with delay –first monthly report (through September 2011) distributed on December 9, 2011.
6
2
2011-09-30
N/A
N/A
N/A
N/A
639
UGANDA
746
PSI
2010-05-12
2,010
2013-05-11
2,013
2013-06-28
N/A
N/A
2013-06-28
P1
R6
L
SB
29
10. Economic statistics (excluding fiscal and central bank transparency and similar measures)
Produce and disseminate within government a monthly index of economic activity relying on the various high-frequency indicators available.
2
12/31/2011
NM
At R4, Not met. Monthly index produced but not disseminated. Technical assistance has been requested to improve data quality.
6
2
2011-12-31
N/A
N/A
N/A
N/A
639
UGANDA
746
PSI
2010-05-12
2,010
2013-05-11
2,013
2013-06-28
N/A
N/A
2013-06-28
P1
R6
L
SB
29
10. Economic statistics (excluding fiscal and central bank transparency and similar measures)
Produce and disseminate within government a monthly index of economic activity relying on the various high-frequency indicators available.
2
07/01/2012
M
For quarter ending 3/31/2012.
6
2
2012-07-01
N/A
N/A
N/A
N/A
639
UGANDA
746
PSI
2010-05-12
2,010
2013-05-11
2,013
2013-06-28
N/A
N/A
2013-06-28
P1
R6
L
SB
29
10. Economic statistics (excluding fiscal and central bank transparency and similar measures)
Produce and disseminate within government a monthly index of economic activity relying on the various high-frequency indicators available.
2
10/01/2012
M
For quarter ending 6/30/2012.
6
2
2012-10-01
N/A
N/A
N/A
N/A
639
UGANDA
746
PSI
2010-05-12
2,010
2013-05-11
2,013
2013-06-28
N/A
N/A
2013-06-28
P1
R6
L
SB
29
10. Economic statistics (excluding fiscal and central bank transparency and similar measures)
Produce and disseminate within government a monthly index of economic activity relying on the various high-frequency indicators available.
2
01/01/2013
M
For quarter ending September 30, 2012.
6
2
2013-01-01
N/A
N/A
N/A
N/A
639
UGANDA
746
PSI
2010-05-12
2,010
2013-05-11
2,013
2013-06-28
N/A
N/A
2013-06-28
P1
R6
L
SB
29
10. Economic statistics (excluding fiscal and central bank transparency and similar measures)
Produce and disseminate within government a monthly index of economic activity relying on the various high-frequency indicators available.
2
04/30/2013
M
For quarter ending December 31, 2012.
6
2
2013-04-30
N/A
N/A
N/A
N/A
639
UGANDA
746
PSI
2010-05-12
2,010
2013-05-11
2,013
2013-06-28
N/A
N/A
2013-06-28
P1
R6
L
SB
29
10. Economic statistics (excluding fiscal and central bank transparency and similar measures)
Produce and disseminate within government a monthly index of economic activity relying on the various high-frequency indicators available.
2
Quarterly
SB
Introduced at R2. Macroeconomic rationale: To facilitate the conduct of monetary policy. Beginning Sept. 30, 2011 and quarterly thereafter.
6
2
2023-09-23
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-06-28
P1
R0
E
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to prepare an action plan to implement the recommendations on addressing tax exemptions that come out of the VAT gap analysis.
1
03/31/2014
SB
Introduced at R0. Macroeconomic rationale: Improve tax efficiency.
0
1
2014-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-06-28
P1
R0
E
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to eliminate the income tax exemption on income derived from agro-processing.
2
05/31/2014
SB
Introduced at R0. Macroeconomic rationale: To increase revenue and tax administration efficiency.
0
2
2014-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-06-28
P1
R0
E
SB
20.2
1.2. Revenue administration, including customs
Government to carry out a VAT gap analysis in consultation with IMF staff and to publish such analysis.
1
12/31/2013
SB
Introduced at R0. Macroeconomic rationale: To make transparent the costs of VAT tax expenditures.
0
1
2013-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-06-28
P1
R0
E
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit to cabinet regular quarterly reports on unpaid bills of nine ministries based on data in the Commitment Control System (CCS) for the previous quarter of the fiscal year.
1
10/01/2013
SB
This SB is carried over from the previous PSI program and re-introduced at R0 for this new PSI. Macroeconomic rationale: To facilitate control and elimination of expenditure arrears. October 1, 2013, for quarter ending June 30, 2013
0
1
2013-10-01
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-06-28
P1
R0
E
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit to cabinet regular quarterly reports on unpaid bills of nine ministries based on data in the Commitment Control System (CCS) for the previous quarter of the fiscal year.
1
01/01/2014
SB
January 1, 2014, for quarter ending September 30, 2013
0
1
2014-01-01
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-06-28
P1
R0
E
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit to cabinet regular quarterly reports on unpaid bills of nine ministries based on data in the Commitment Control System (CCS) for the previous quarter of the fiscal year.
1
04/01/2014
SB
April 1, 2014, for quarter ending December 31, 2013.
0
1
2014-04-01
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-06-28
P1
R0
E
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit to cabinet regular quarterly reports on unpaid bills of nine ministries based on data in the Commitment Control System (CCS) for the previous quarter of the fiscal year.
1
Quarterly
SB
This SB is carried over from the previous PSI program and re-introduced at R0 for this new PSI. Macroeconomic rationale: To facilitate control and elimination of expenditure arrears. October 1, 2013, for quarter ending June 30, 2013
0
1
2023-09-23
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-06-28
P1
R0
E
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Government to complete the rollout of the IPPS to cover personnel management and payroll of all entities within central government.
2
12/31/2013
SB
Introduced at R0. Macroeconomic rationale: To improve both governance and transparency of budget execution.
0
2
2013-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-06-28
P1
R0
E
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Government to complete the expansion of the treasury system (IFMS) to all of central government votes.
3
12/31/2013
SB
Introduced at R0. Macroeconomic rationale: To improve both governance and transparency of budget execution.
0
3
2013-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-06-28
P1
R0
E
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Government to start introducing a Treasury Single Account for IFMS related transactions, including for the Treasury General Accounts, salaries, and IFMS projects.
4
03/31/2014
SB
Introduced at R0. Macroeconomic rationale: To improve both governance and transparency of budget execution.
0
4
2014-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-06-28
P1
R0
E
SB
20.7
1.7. Fiscal transparency (publication, parliamentary oversight)
Government to include in the Budget Framework Paper a status report of all ongoing PPP programs, including individual estimates of each project’s contingent liability.
1
03/31/2014
SB
This SB is carried over from the previous PSI program and re-introduced at R0 for this new PSI. Macroeconomic rationale: To enhance fiscal transparency.
0
1
2014-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-06-28
P1
R0
E
SB
21.1
2.1. Central bank operations and reforms
Government to carry out the first stage of recapitalization of the Bank of Uganda with marketable securities to the amount stipulated by law.
1
07/31/2013
SB
Introduced at R0. Macroeconomic rationale: To enhance monetary policy independence and central bank credibility.
0
1
2013-07-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-06-28
P1
R0
E
SB
21.1
2.1. Central bank operations and reforms
Ministry of Finance to submit to cabinet amendments to the Bank of Uganda Act including a provision for capital adequacy of BoU as an adequate percent of monetary liabilities, as well as other provisions to support implementation of inflation targeting.
2
02/28/2014
SB
Introduced at R0. Macroeconomic rationale: To enable full monetary policy independence and credibility of the central bank. This measure would complete the second stage of the recapitalization of BoU.
0
2
2014-02-28
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-06-28
P1
R0
E
SB
30
11. Other structural measures
Government to have issued a minimum of 1 million ID cards under the new national identification system.
1
05/31/2014
SB
Introduced at R0. Macroeconomic rationale: To support efforts to strengthen revenue collection, promote the unique identification of financial sector clients, and combat money laundering and the financing of terrorism.
0
1
2014-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to prepare an action plan to implement the recommendations on addressing tax exemptions that come out of the VAT gap analysis.
1
03/31/2014
MOD-SB
Introduced at R0. Macroeconomic rationale: Improve tax efficiency. At R1, modified to "Government to present to cabinet within the budget framework paper an action plan to implement the recommendations on addressing tax exemptions that come out of the VAT gap analysis".
1
1
2014-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to eliminate the income tax exemption on income derived from agro-processing.
2
05/31/2014
MOD-DATE
Introduced at R0. Macroeconomic rationale: To increase revenue and tax administration efficiency.
1
2
2014-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to eliminate the income tax exemption on income derived from agro-processing.
2
07/31/2014
SB
At R1, new test date.
1
2
2014-07-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to present to cabinet within the budget framework paper an action plan to implement the recommendations on addressing tax exemptions that come out of the VAT gap analysis.
3
05/31/2014
SB
Introduced at R1 as a result of rewording the previous structural benchmark "Government to prepare an action plan to implement the recommendations on addressing tax exemptions that come out of the VAT gap analysis". Macroeconomic rationale: To improve tax efficiency
1
3
2014-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.2
1.2. Revenue administration, including customs
Government to carry out a VAT gap analysis in consultation with IMF staff and to publish such analysis.
1
12/31/2013
MOD-DATE
Introduced at R0. Macroeconomic rationale: To make transparent the costs of VAT tax expenditures.
1
1
2013-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.2
1.2. Revenue administration, including customs
Government to carry out a VAT gap analysis in consultation with IMF staff and to publish such analysis.
1
03/31/2014
SB
At R1, new test date.
1
1
2014-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit to cabinet regular quarterly reports on unpaid bills of nine ministries based on data in the Commitment Control System (CCS) for the previous quarter of the fiscal year.
1
10/01/2013
NM
This SB is carried over from the previous PSI program and re-introduced at R0 for this new PSI. Macroeconomic rationale: To facilitate control and elimination of expenditure arrears. October 1, 2013, for quarter ending June 30, 2013
1
1
2013-10-01
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit to cabinet regular quarterly reports on unpaid bills of nine ministries based on data in the Commitment Control System (CCS) for the previous quarter of the fiscal year.
1
01/01/2014
SB
January 1, 2014, for quarter ending September 30, 2013
1
1
2014-01-01
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit to cabinet regular quarterly reports on unpaid bills of nine ministries based on data in the Commitment Control System (CCS) for the previous quarter of the fiscal year.
1
04/01/2014
SB
April 1, 2014, for quarter ending December 31, 2013.
1
1
2014-04-01
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit to cabinet regular quarterly reports on unpaid bills of nine ministries based on data in the Commitment Control System (CCS) for the previous quarter of the fiscal year.
1
Quarterly
SB
This SB is carried over from the previous PSI program and re-introduced at R0 for this new PSI. Macroeconomic rationale: To facilitate control and elimination of expenditure arrears.
1
1
2023-09-23
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Government to complete the rollout of the IPPS to cover personnel management and payroll of all entities within central government.
2
12/31/2013
MOD-DATE
Introduced at R0. Macroeconomic rationale: To improve both governance and transparency of budget execution.
1
2
2013-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Government to complete the rollout of the IPPS to cover personnel management and payroll of all entities within central government.
2
04/15/2014
SB
At R1, new test date.
1
2
2014-04-15
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Government to complete the expansion of the treasury system (IFMS) to all of central government votes.
3
12/31/2013
MOD-DATE
Introduced at R0. Macroeconomic rationale: To improve both governance and transparency of budget execution.At R1, test date was reset to April 15, 2014.
1
3
2013-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Government to complete the expansion of the treasury system (IFMS) to all of central government votes.
3
04/15/2014
SB
At R1, new test date.
1
3
2014-04-15
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Government to start introducing a Treasury Single Account for IFMS related transactions, including for the Treasury General Accounts, salaries, and IFMS projects.
4
03/31/2014
SB
Introduced at R0. Macroeconomic rationale: To improve both governance and transparency of budget execution.
1
4
2014-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
20.7
1.7. Fiscal transparency (publication, parliamentary oversight)
Government to include in the Budget Framework Paper a status report of all ongoing PPP programs, including individual estimates of each project’s contingent liability.
1
03/31/2014
SB
This SB is carried over from the previous PSI program and re-introduced at R0 for this new PSI. Macroeconomic rationale: To enhance fiscal transparency.
1
1
2014-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
21.1
2.1. Central bank operations and reforms
Government to carry out the first stage of recapitalization of the Bank of Uganda with marketable securities to the amount stipulated by law.
1
07/31/2013
M
Introduced at R0. Macroeconomic rationale: To enhance monetary policy independence and central bank credibility.
1
1
2013-07-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
21.1
2.1. Central bank operations and reforms
Ministry of Finance to submit to cabinet amendments to the Bank of Uganda Act including a provision for capital adequacy of BoU as an adequate percent of monetary liabilities, as well as other provisions to support implementation of inflation targeting.
2
02/28/2014
MOD-DATE
Introduced at R0. Macroeconomic rationale: To enable full monetary policy independence and credibility of the central bank. This measure would complete the second stage of the recapitalization of BoU.
1
2
2014-02-28
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
21.1
2.1. Central bank operations and reforms
Ministry of Finance to submit to cabinet amendments to the Bank of Uganda Act including a provision for capital adequacy of BoU as an adequate percent of monetary liabilities, as well as other provisions to support implementation of inflation targeting.
2
05/31/2014
SB
At R1, new test date.
1
2
2014-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
21.1
2.1. Central bank operations and reforms
Government to continue with annual recapitalizations of the Bank of Uganda with marketable securities to bring capital to the statutory level until amendments to the Bank of Uganda act come into force, on the basis of the BoU’s implementation of its commitment to contain operational and administrative costs.
3
06/30/2014
SB
Introduced at R1. Macroeconomic rationale: To enhance central bank efficiency.
1
3
2014-06-30
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
21.1
2.1. Central bank operations and reforms
Government to continue with annual recapitalizations of the Bank of Uganda with marketable securities to bring capital to the statutory level until amendments to the Bank of Uganda act come into force, on the basis of the BoU’s implementation of its commitment to contain operational and administrative costs.
3
06/30/2015
SB
Introduced at R1. Macroeconomic rationale: To enhance central bank discipline and monetary policy independence.
1
3
2015-06-30
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
21.1
2.1. Central bank operations and reforms
Government to continue with annual recapitalizations of the Bank of Uganda with marketable securities to bring capital to the statutory level until amendments to the Bank of Uganda act come into force, on the basis of the BoU’s implementation of its commitment to contain operational and administrative costs.
3
Other
SB
N/A
1
3
2023-09-23
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2013-12-18
P1
R1
BLANK
SB
30
11. Other structural measures
Government to have issued a minimum of 1 million ID cards under the new national identification system.
1
05/31/2014
SB
Introduced at R0. Macroeconomic rationale: To support efforts to strengthen revenue collection, promote the unique identification of financial sector clients, and combat money laundering and the financing of terrorism.
1
1
2014-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20
1. General government
Ministry of Finance to issue the charter of fiscal responsibility.
1
05/31/2015
SB
Introduced at R2. Macroeconomic rationale: To improve fiscal and macroeconomic management.
2
1
2015-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to prepare an action plan to implement the recommendations on addressing tax exemptions that come out of the VAT gap analysis.
1
03/31/2014
MOD-SB
Introduced at R0. Macroeconomic rationale: Improve tax efficiency. At R1, modified to "Government to present to cabinet within the budget framework paper an action plan to implement the recommendations on addressing tax exemptions that come out of the VAT gap analysis".
2
1
2014-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to eliminate the income tax exemption on income derived from agro-processing.
2
05/31/2014
MOD-DATE
Introduced at R0. Macroeconomic rationale: To increase revenue and tax administration efficiency.
2
2
2014-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to eliminate the income tax exemption on income derived from agro-processing.
2
07/31/2014
NM
At R1, new test date. At R2, not met. To be replaced by 2 new SBs.
2
2
2014-07-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to present to cabinet within the budget framework paper an action plan to implement the recommendations on addressing tax exemptions that come out of the VAT gap analysis.
3
05/31/2014
NM
Introduced at R1 as a result of rewording the previous structural benchmark "Government to prepare an action plan to implement the recommendations on addressing tax exemptions that come out of the VAT gap analysis". Macroeconomic rationale: To improve tax efficiency. At R2, not met. Measures included in the budget speech in June (2014).
2
3
2014-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to eliminate exemptions on supply of specialized vehicles, plant and machinery, feasibility studies, engineering designs, consultancy services and civil works related to hydroelectric power, roads and bridges.
4
07/31/2014
SB
Introduced at R2. Macroeconomic rationale: To increase revenue and tax administration efficiency.
2
4
2014-07-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to eliminate exemption from tax of interest earned on loans granted for the purpose of agriculture including farming, forestry, fish farming, bee keeping, animal husbandry or similar operations.
5
07/31/2014
SB
Introduced at R2. Macroeconomic rationale: to increase revenue and tax administration efficiency.
2
5
2014-07-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
URA to register, assess, and collect revenue using the trading license regime in at least three municipalities.
6
12/31/2014
SB
Introduced at R0. Macroeconomic rationale: To enhance revenue collections.
2
6
2014-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.2
1.2. Revenue administration, including customs
Government to carry out a VAT gap analysis in consultation with IMF staff and to publish such analysis.
1
12/31/2013
MOD-DATE
Introduced at R0. Macroeconomic rationale: To make transparent the costs of VAT tax expenditures.
2
1
2013-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.2
1.2. Revenue administration, including customs
Government to carry out a VAT gap analysis in consultation with IMF staff and to publish such analysis.
1
03/31/2014
MD
At R1, new test date. At R2, Published in May 2014.
2
1
2014-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.4
1.4. Combined expenditure and revenue measures
Ministry of Finance to issue regulations for implementation of the PFM bill.
1
05/31/2015
SB
Introduced at R2. Macroeconomic rationale: Ensure efficient PFM implementation and oil revenue management by providing guidelines, clarifying and making specific those aspects that are general in the law.
2
1
2015-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit to cabinet regular quarterly reports on unpaid bills of nine ministries based on data in the Commitment Control System (CCS) for the previous quarter of the fiscal year.
1
10/01/2013
NM
This SB is carried over from the previous PSI program and re-introduced at R0 for this new PSI. Macroeconomic rationale: To facilitate control and elimination of expenditure arrears. October 1, 2013, for quarter ending June 30, 2013
2
1
2013-10-01
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit to cabinet regular quarterly reports on unpaid bills of nine ministries based on data in the Commitment Control System (CCS) for the previous quarter of the fiscal year.
1
01/01/2014
NM
January 1, 2014, for quarter ending September 30, 2013
2
1
2014-01-01
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit to cabinet regular quarterly reports on unpaid bills of nine ministries based on data in the Commitment Control System (CCS) for the previous quarter of the fiscal year.
1
04/01/2014
NM
April 1, 2014, for quarter ending December 31, 2013. At R2, this SB will be redefined.
2
1
2014-04-01
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit to cabinet regular quarterly reports on unpaid bills of nine ministries based on data in the Commitment Control System (CCS) for the previous quarter of the fiscal year.
1
Quarterly
SB
This SB is carried over from the previous PSI program and re-introduced at R0 for this new PSI. Macroeconomic rationale: To facilitate control and elimination of expenditure arrears.
2
1
2023-09-23
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Government to complete the rollout of the IPPS to cover personnel management and payroll of all entities within central government.
2
12/31/2013
MOD-DATE
Introduced at R0. Macroeconomic rationale: To improve both governance and transparency of budget execution.
2
2
2013-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Government to complete the rollout of the IPPS to cover personnel management and payroll of all entities within central government.
2
04/15/2014
M
At R1, new test date. At R2, met.
2
2
2014-04-15
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Government to complete the expansion of the treasury system (IFMS) to all of central government votes.
3
12/31/2013
MOD-DATE
Introduced at R0. Macroeconomic rationale: To improve both governance and transparency of budget execution.At R1, test date was reset to April 15, 2014.
2
3
2013-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Government to complete the expansion of the treasury system (IFMS) to all of central government votes.
3
04/15/2014
M
At R1, new test date. At R2, met.
2
3
2014-04-15
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Government to start introducing a Treasury Single Account for IFMS related transactions, including for the Treasury General Accounts, salaries, and IFMS projects.
4
03/31/2014
M
Introduced at R0. Macroeconomic rationale: To improve both governance and transparency of budget execution. At R2, met.
2
4
2014-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to publish quarterly reports signed by the PS/ST on the stock of unpaid bills of all government entities contained in the central government votes.
5
11/15/2014
SB
Introduced at R2. This test date is for the quarterly report ending September 30, 2014.
2
5
2014-11-15
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to publish quarterly reports signed by the PS/ST on the stock of unpaid bills of all government entities contained in the central government votes.
5
02/15/2015
SB
for the quarter ending December 31, 2014.
2
5
2015-02-15
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to publish quarterly reports signed by the PS/ST on the stock of unpaid bills of all government entities contained in the central government votes.
5
05/15/2015
SB
for the quarter ending March 31, 2015.
2
5
2015-05-15
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to publish quarterly reports signed by the PS/ST on the stock of unpaid bills of all government entities contained in the central government votes.
5
Quarterly
SB
N/A
2
5
2023-09-23
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to publish a report signed by the PS/ST on the stock of domestic arrears of all government entities contained in the central government votes.
6
09/30/2014
SB
Introduced at R2. This test date for the quarterly report ending June 30, 2014. Macreconomic rationale: To facilitate control and reduction of expenditure arrears.
2
6
2014-09-30
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to publish a report signed by the PS/ST on the stock of domestic arrears of all government entities contained in the central government votes.
6
Quarterly
SB
Introduced at R2. This test date for the quarterly report ending June 30, 2014. Macroeconomic rationale: To facilitate control and reduction of expenditure arrears.
2
6
2023-09-23
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to complete the second phase of the TSA introduction, by including donor accounts, and eliminating movements of cash by giving votes appropriate level of spending authority within cash limits consistent with the macroframework.
7
03/31/2015
SB
Introduced at R2. Macroeconomic rationale: Complete the process of improving cash management and controls.
2
7
2015-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
20.7
1.7. Fiscal transparency (publication, parliamentary oversight)
Government to include in the Budget Framework Paper a status report of all ongoing PPP programs, including individual estimates of each project’s contingent liability.
1
03/31/2014
NM
This SB is carried over from the previous PSI program and re-introduced at R0 for this new PSI. Macroeconomic rationale: To enhance fiscal transparency. At R2, not met. Sent with budget speech in June (2014).
2
1
2014-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
21.1
2.1. Central bank operations and reforms
Government to carry out the first stage of recapitalization of the Bank of Uganda with marketable securities to the amount stipulated by law.
1
07/31/2013
M
Introduced at R0. Macroeconomic rationale: To enhance monetary policy independence and central bank credibility.
2
1
2013-07-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
21.1
2.1. Central bank operations and reforms
Ministry of Finance to submit to cabinet amendments to the Bank of Uganda Act including a provision for capital adequacy of BoU as an adequate percent of monetary liabilities, as well as other provisions to support implementation of inflation targeting.
2
02/28/2014
MOD-DATE
Introduced at R0. Macroeconomic rationale: To enable full monetary policy independence and credibility of the central bank. This measure would complete the second stage of the recapitalization of BoU.
2
2
2014-02-28
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
21.1
2.1. Central bank operations and reforms
Ministry of Finance to submit to cabinet amendments to the Bank of Uganda Act including a provision for capital adequacy of BoU as an adequate percent of monetary liabilities, as well as other provisions to support implementation of inflation targeting.
2
05/31/2014
MOD-DATE
At R1, new test date. At R2, not met. Rescheduled to end-April 2015.
2
2
2014-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
21.1
2.1. Central bank operations and reforms
Ministry of Finance to submit to cabinet amendments to the Bank of Uganda Act including a provision for capital adequacy of BoU as an adequate percent of monetary liabilities, as well as other provisions to support implementation of inflation targeting.
2
04/30/2015
SB
At R2, new test date and slight modification of the benchmark to: "Ministry of Finance to submit to Parliament amendments to the Bank of Uganda Act including a provision for capital adequacy of BoU as an adequate percent of monetary liabilities, as well as other provisions to support implementation of inflation targeting in line with international best practices."
2
2
2015-04-30
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
21.1
2.1. Central bank operations and reforms
Government to continue with annual recapitalizations of the Bank of Uganda with marketable securities to bring capital to the statutory level until amendments to the Bank of Uganda act come into force, on the basis of the BoU’s implementation of its commitment to contain operational and administrative costs.
3
06/30/2014
NM
Introduced at R1. Macroeconomic rationale: To enhance central bank efficiency.
2
3
2014-06-30
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
21.1
2.1. Central bank operations and reforms
Government to continue with annual recapitalizations of the Bank of Uganda with marketable securities to bring capital to the statutory level until amendments to the Bank of Uganda act come into force, on the basis of the BoU’s implementation of its commitment to contain operational and administrative costs.
3
10/31/2014
SB
At R2, new test date.
2
3
2014-10-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
21.1
2.1. Central bank operations and reforms
Government to continue with annual recapitalizations of the Bank of Uganda with marketable securities to bring capital to the statutory level until amendments to the Bank of Uganda act come into force, on the basis of the BoU’s implementation of its commitment to contain operational and administrative costs.
3
06/30/2015
MOD-DATE
Introduced at R1. Macroeconomic rationale: To enhance central bank discipline and monetary policy independence. At R2, rescheduled to October 2014 and October 2015.
2
3
2015-06-30
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
21.1
2.1. Central bank operations and reforms
Government to continue with annual recapitalizations of the Bank of Uganda with marketable securities to bring capital to the statutory level until amendments to the Bank of Uganda act come into force, on the basis of the BoU’s implementation of its commitment to contain operational and administrative costs.
3
10/31/2015
SB
At R2, new test date.
2
3
2015-10-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
21.1
2.1. Central bank operations and reforms
Government to continue with annual recapitalizations of the Bank of Uganda with marketable securities to bring capital to the statutory level until amendments to the Bank of Uganda act come into force, on the basis of the BoU’s implementation of its commitment to contain operational and administrative costs.
3
Other
SB
N/A
2
3
2023-09-23
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
30
11. Other structural measures
Government to have issued a minimum of 1 million ID cards under the new national identification system.
1
05/31/2014
MOD-SB
Introduced at R0. Macroeconomic rationale: To support efforts to strengthen revenue collection, promote the unique identification of financial sector clients, and combat money laundering and the financing of terrorism. At R2, not met. This SB is redefined and rescheduled to end-July 2015 as "Government to have issued a minimum of 3 million ID cards under the new national identification system".
2
1
2014-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-06-27
P1
R2
BLANK
SB
30
11. Other structural measures
Government to have issued a minimum of 3 million ID cards under the new national identification system.
2
07/31/2015
SB
At R2, modified from a previous SB "Government to have issued a minimum of 1 million ID cards under the new national identification system". Macroeconomic rationale: To support efforts to strengthen revenue collection, promote the unique identification of financial sector clients, and combat money laundering and the financing of terrorism.
2
2
2015-07-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20
1. General government
Ministry of Finance to issue the charter of fiscal responsibility.
1
05/31/2015
MOD-SB
Introduced at R2. Macroeconomic rationale: To improve fiscal and macroeconomic management. At R3, text of structural benchmark was revised to: "Ministry of Finance to finalize the charter of fiscal responsibility." with the same test date.
3
1
2015-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20
1. General government
Ministry of Finance to finalize the charter of fiscal responsibility
2
05/31/2015
SB
At R3, revised text of structural benchmark from "Ministry of Finance to issue the charter..." to "Ministry of Finance to finalize the charter...". Test date is the same at May 2015. Macroeconomic rationale: To improve fiscal and macroeconomic management.
3
2
2015-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20
1. General government
Development and publication of the Public Investment Management Guidelines and Procedures.
3
06/30/2015
SB
Introduced at R3. Macroeconomic rationale: To strengthen the capacity of MDAs in the preparation of feasibility studies, project preparation, analysis and appraisal, and financing assessments.
3
3
2015-06-30
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to prepare an action plan to implement the recommendations on addressing tax exemptions that come out of the VAT gap analysis.
1
03/31/2014
MOD-SB
Introduced at R0. Macroeconomic rationale: Improve tax efficiency. At R1, modified to "Government to present to cabinet within the budget framework paper an action plan to implement the recommendations on addressing tax exemptions that come out of the VAT gap analysis."
3
1
2014-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to eliminate the income tax exemption on income derived from agro-processing.
2
05/31/2014
MOD-DATE
Introduced at R0. Macroeconomic rationale: To increase revenue and tax administration efficiency.
3
2
2014-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to eliminate the income tax exemption on income derived from agro-processing.
2
07/31/2014
NM
At R1, new test date. At R2, not met. To be replaced by 2 new SBs.
3
2
2014-07-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to present to cabinet within the budget framework paper an action plan to implement the recommendations on addressing tax exemptions that come out of the VAT gap analysis.
3
05/31/2014
NM
Introduced at R1 as a result of rewording the previous structural benchmark "Government to prepare an action plan to implement the recommendations on addressing tax exemptions that come out of the VAT gap analysis." Macroeconomic rationale: To improve tax efficiency. At R2, not met. Measures included in the budget speech in June (2014).
3
3
2014-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to eliminate exemptions on supply of specialized vehicles, plant and machinery, feasibility studies, engineering designs, consultancy services and civil works related to hydroelectric power, roads and bridges.
4
07/31/2014
M
Introduced at R2. Macroeconomic rationale: To increase revenue and tax administration efficiency.
3
4
2014-07-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
Government to eliminate exemption from tax of interest earned on loans granted for the purpose of agriculture including farming, forestry, fish farming, bee keeping, animal husbandry or similar operations.
5
07/31/2014
M
Introduced at R2. Macroeconomic rationale: to increase revenue and tax administration efficiency.
3
5
2014-07-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20.1
1.1. Revenue measures, excluding trade policy
URA to register, assess, and collect revenue using the trading license regime in at least three municipalities.
6
12/31/2014
SB
Introduced at R0. Macroeconomic rationale: To enhance revenue collections.
3
6
2014-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20.2
1.2. Revenue administration, including customs
Government to carry out a VAT gap analysis in consultation with IMF staff and to publish such analysis.
1
12/31/2013
MOD-DATE
Introduced at R0. Macroeconomic rationale: To make transparent the costs of VAT tax expenditures.
3
1
2013-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20.2
1.2. Revenue administration, including customs
Government to carry out a VAT gap analysis in consultation with IMF staff and to publish such analysis.
1
03/31/2014
MD
At R1, new test date. At R2, Published in May 2014.
3
1
2014-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20.4
1.4. Combined expenditure and revenue measures
Ministry of Finance to issue regulations for implementation of the PFM bill.
1
05/31/2015
MOD-SB
Introduced at R2. Macroeconomic rationale: Ensure efficient PFM implementation and oil revenue management by providing guidelines, clarifying and making specific those aspects that are general in the law. At R3, text of structural benchmark was revised to "Ministry of Finance to finalize regulations for implementation of the PFM bill."
3
1
2015-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20.4
1.4. Combined expenditure and revenue measures
Ministry of Finance to finalize regulations for implementation of the PFM bill.
2
05/31/2015
SB
At R3, revised text of structural benchmark from "Ministry of Finance to issue regulations..." to "Ministry of Finance to finalize regulations.." Macroeconomic rationale: Ensure efficient PFM implementation and oil revenue management by providing guidelines, clarifying and making specific those aspects that are general in the law.
3
2
2015-05-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit to cabinet regular quarterly reports on unpaid bills of nine ministries based on data in the Commitment Control System (CCS) for the previous quarter of the fiscal year.
1
10/01/2013
NM
This SB is carried over from the previous PSI program and re-introduced at R0 for this new PSI. Macroeconomic rationale: To facilitate control and elimination of expenditure arrears. October 1, 2013, for quarter ending June 30, 2013
3
1
2013-10-01
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit to cabinet regular quarterly reports on unpaid bills of nine ministries based on data in the Commitment Control System (CCS) for the previous quarter of the fiscal year.
1
01/01/2014
NM
January 1, 2014, for quarter ending September 30, 2013
3
1
2014-01-01
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2014-12-10
P1
R3
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to submit to cabinet regular quarterly reports on unpaid bills of nine ministries based on data in the Commitment Control System (CCS) for the previous quarter of the fiscal year.
1
04/01/2014
NM
April 1, 2014, for quarter ending December 31, 2013. At R2, this SB will be redefined.
3
1
2014-04-01
N/A
N/A
N/A
N/A