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702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
N/A
N/A
N/A
2015-11-18
P1
R5
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.
5
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
2015-11-18
P1
R5
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
N/A
5
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
2015-11-18
P1
R5
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.
5
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
2015-11-18
P1
R5
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.
5
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
2015-11-18
P1
R5
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.
5
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
2015-11-18
P1
R5
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.
5
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
2015-11-18
P1
R5
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.
5
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
2015-11-18
P1
R5
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
M
Introduced at R2. This test date is for the quarterly report ending September 30, 2014. At R4, met.
5
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
2015-11-18
P1
R5
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
M
for the quarter ending December 31, 2014. At R4, met.
5
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
2015-11-18
P1
R5
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
M
for the quarter ending March 31, 2015. At R4, met.
5
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
2015-11-18
P1
R5
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
11/15/2015
SB
N/A
5
5
2015-11-15
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
2015-11-18
P1
R5
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
02/15/2016
SB
N/A
5
5
2016-02-15
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
2015-11-18
P1
R5
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
05/15/2016
SB
N/A
5
5
2016-05-15
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
2015-11-18
P1
R5
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
5
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
2015-11-18
P1
R5
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
MD
Introduced at R2. This test date for the quarterly report ending June 30, 2014. Macreconomic rationale: To facilitate control and reduction of expenditure arrears. At R3, met with delay. (Report published on October 24, 2014).
5
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
2015-11-18
P1
R5
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
09/30/2015
MOD-DATE
At R5, not met. Government needs to audit and reconcile figures before publication.
5
6
2015-09-30
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
2015-11-18
P1
R5
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
12/31/2015
SB
At R5, new test date.
5
6
2015-12-31
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
2015-11-18
P1
R5
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
N/A
5
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
2015-11-18
P1
R5
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
MOD-SB
Introduced at R2. Macroeconomic rationale: Complete the process of improving cash management and controls. At R3, revised text of condition to "Ministry of Finance to complete the second phase of the TSA implementation and strengthen its design by converting to a TSA head and TSA subaccount structure. This would eliminate movements of cash by giving votes appropriate level of spending authority within cash limits consistent with the macro-framework" and test date to May 2015.
5
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
2015-11-18
P1
R5
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to complete the second phase of the TSA implementation and strengthen its design by converting to a TSA head and TSA subaccount structure. This would eliminate movements of cash by giving votes appropriate level of spending authority within cash limits consistent with the macro-framework.
8
05/31/2015
NM
At R3, revised text of structural condition and test date from "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". At R4, The TSA was converted to a TSA head and TSA subaccount structure, but movements of cash remain.
5
8
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
2015-11-18
P1
R5
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to begin the third phase of TSA implementation by conducting a pilot exercise aimed at including donor-supported projects in the TSA.
9
07/31/2015
MOD-DATE
Introduced at R3. Macroeconomic rationale: Provide a key milestone for full TSA implementation. At R4, rescheduled to March 2016.
5
9
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
2015-11-18
P1
R5
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to begin the third phase of TSA implementation by conducting a pilot exercise aimed at including donor-supported projects in the TSA.
9
03/31/2016
SB
At R4, new test date. At R5, off track; Donors require more time as they consider existing systems do not provide sufficient safeguards.
5
9
2016-03-31
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
2015-11-18
P1
R5
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to include 30 local governments in the TSA structure.
10
03/31/2016
SB
Introduced at R5. Rationale: Provide a key milestone for full TSA implementation.
5
10
2016-03-31
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
2015-11-18
P1
R5
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to introduce specific rules and controls on the intra-year use and balances of the Uganda Consolidated Fund (UCF) and UCF/TSA and institutionalize those rules in a framework agreement with the BOU and in the charter of fiscal responsibility.
11
04/30/2016
SB
Introduced at R5. Rationale: To improve fiscal and macroeconomic management.
5
11
2016-04-30
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
2015-11-18
P1
R5
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).
5
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
2015-11-18
P1
R5
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.
5
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
2015-11-18
P1
R5
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.
5
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
2015-11-18
P1
R5
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.
5
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
2015-11-18
P1
R5
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
MOD-DATE
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." At R5, some progress. The draft is under review.
5
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
2015-11-18
P1
R5
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
04/30/2016
SB
At R4, new test date. At R5, some progress, draft is under review.
5
2
2016-04-30
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
2015-11-18
P1
R5
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.
5
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
2015-11-18
P1
R5
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
M
At R2, new test date. At R3, met for Oct. 2014 test date.
5
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
2015-11-18
P1
R5
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.
5
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
2015-11-18
P1
R5
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
MOD-DATE
At R2, new test date. At R5, new test date. BoU recapitalization for this fiscal year catered for in the FY2015/16 budget. The recapitalization process has started, and the BoU is making progress on the implementation of its business plan to contain operational and administrative costs.
5
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
2015-11-18
P1
R5
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
11/30/2015
SB
At R5, new test date.
5
3
2015-11-30
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
2015-11-18
P1
R5
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
5
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
2015-11-18
P1
R5
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".
5
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
2015-11-18
P1
R5
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
M
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.
5
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20
1. General government
Ministry of Finance to finalize the charter of fiscal responsibility
2
05/31/2015
M
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20
1. General government
Development and publication of the Public Investment Management Guidelines and Procedures.
3
06/30/2015
MOD-DATE
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. At R4, rescheduled to December 2015.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20
1. General government
Development and publication of the Public Investment Management Guidelines and Procedures.
3
12/31/2015
M
At R4, new test date. At R5, on track. Work Bank consultants were procured; guidelines were produced; and training for stakeholders was facilitated. At R6, met.
6
3
2015-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20
1. General government
Present to Parliament the charter of fiscal responsibility.
4
04/30/2016
MOD-DATE
Introduced at R4. Macroeconomic rationale: To improve fiscal and macroeconomic management. At R5, on track, draft under internal discussion. At R6, not met. Current draft under internal discussion. New test date of end-September 2016.
6
4
2016-04-30
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20
1. General government
Present to Parliament the charter of fiscal responsibility.
4
09/30/2016
SB
At R6, new test date.
6
4
2016-09-30
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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. Modified at R1, including the test date 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".
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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).
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
M
Introduced at R0. Macroeconomic rationale: To enhance revenue collections.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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."
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
M
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20.4
1.4. Combined expenditure and revenue measures
Regulations for implementation of the PFM Act to become effective.
3
07/31/2015
MOD-DATE
Introduced at R4. 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 R5, not met. Government needs to wait for approval of PFM Act amendments. Current draft of regulations needs to incorporate substantive changes, mainly on oil revenue management.
6
3
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20.4
1.4. Combined expenditure and revenue measures
Regulations for implementation of the PFM Act to become effective.
3
03/31/2016
MOD-DATE
At R5, new test date. At R6, not met. The content of the initial set of Regulations was not in line with international practices. New test date of end-June 2016.
6
3
2016-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20.4
1.4. Combined expenditure and revenue measures
Regulations for implementation of the PFM Act to become effective.
3
06/30/2016
SB
At R6, new test date.
6
3
2016-06-30
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
M
Introduced at R2. This test date is for the quarterly report ending September 30, 2014. At R4, met.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
M
for the quarter ending December 31, 2014. At R4, met.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
M
for the quarter ending March 31, 2015. At R4, met.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
11/15/2015
NM
At R6, Not met; work was ongoing on the reconciliation of the stocks. Proposed to change to semi-annual reports.
6
5
2015-11-15
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
02/15/2016
MOD-DATE
At R6, Not met; work was ongoing on the reconciliation of the stocks. Proposed to change to semi-annual reports.
6
5
2016-02-15
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
05/15/2016
MOD-DATE
At R6, Not met; work was ongoing on the reconciliation of the stocks. Proposed to change to semi-annual reports.
6
5
2016-05-15
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
Introduced at R2. At R6, proposed to change to semi-annual reports.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
MD
Introduced at R2. This test date for the quarterly report ending June 30, 2014. Macreconomic rationale: To facilitate control and reduction of expenditure arrears. At R3, met with delay. (Report published on October 24, 2014).
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
09/30/2015
MOD-DATE
At R5, not met. Government needs to audit and reconcile figures before publication.
6
6
2015-09-30
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
12/31/2015
NM
At R5, new test date. At R6, not met. Government working on reconciliation of figures. This will now be monitored on semi-annual basis.
6
6
2015-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
N/A
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
MOD-SB
Introduced at R2. Macroeconomic rationale: Complete the process of improving cash management and controls. At R3, revised text of condition to "Ministry of Finance to complete the second phase of the TSA implementation and strengthen its design by converting to a TSA head and TSA subaccount structure. This would eliminate movements of cash by giving votes appropriate level of spending authority within cash limits consistent with the macro-framework" and test date to May 2015.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to complete the second phase of the TSA implementation and strengthen its design by converting to a TSA head and TSA subaccount structure. This would eliminate movements of cash by giving votes appropriate level of spending authority within cash limits consistent with the macro-framework.
8
05/31/2015
NM
At R3, revised text of structural condition and test date from "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". At R4, The TSA was converted to a TSA head and TSA subaccount structure, but movements of cash remain.
6
8
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to begin the third phase of TSA implementation by conducting a pilot exercise aimed at including donor-supported projects in the TSA.
9
07/31/2015
MOD-DATE
Introduced at R3. Macroeconomic rationale: Provide a key milestone for full TSA implementation. At R4, rescheduled to March 2016.
6
9
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to begin the third phase of TSA implementation by conducting a pilot exercise aimed at including donor-supported projects in the TSA.
9
03/31/2016
SB
At R4, new test date. At R5, off track; Donors require more time as they consider existing systems do not provide sufficient safeguards.
6
9
2016-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to include 30 local governments in the TSA structure.
10
03/31/2016
M
Introduced at R5. Rationale: Provide a key milestone for full TSA implementation. At R6, met.
6
10
2016-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to introduce specific rules and controls on the intra-year use and balances of the Uganda Consolidated Fund (UCF) and UCF/TSA and institutionalize those rules in a framework agreement with the BOU and in the charter of fiscal responsibility.
11
04/30/2016
NM
Introduced at R5. Rationale: To improve fiscal and macroeconomic management. At R6, not met. However, new rules and controls on the intra-year use and balances of the Uganda consolidation fund are specified in the PFM Act 2015 and Amendments.
6
11
2016-04-30
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to publish a semi-annual report signed by the PS/ST on the stock of unpaid bills of all government entities contained in the central government votes.
12
06/30/2016
SB
Introduced at R6. Macroeconomic rationale: To facilitate control and reduction of unpaid bills. Previously a structural benchmark monitored on quarterly basis; now monitored semi-annually.
6
12
2016-06-30
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to publish a semi-annual report signed by the PS/ST on the stock of unpaid bills of all government entities contained in the central government votes.
12
03/31/2017
SB
N/A
6
12
2017-03-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
Ministry of Finance to publish a semi-annual report signed by the PS/ST on the stock of unpaid bills of all government entities contained in the central government votes.
12
Other
SB
Introduced at R6. Macroeconomic rationale: To facilitate control and reduction of unpaid bills. Previously a structural benchmark monitored on quarterly basis; now monitored semi-annually.
6
12
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
The Ministry of Finance should finalize, publish and disseminate the Appraisal User Manual to all Ministries, Departments and Agencies.
13
12/31/2016
SB
Introduced at R6. Macroeconomic rationale: To provide guidelines and procedures for undertaking a project through each stage of the project cycle.
6
13
2016-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
BLANK
SB
20.6
1.6. Expenditure auditing, accounting, and financial controls
The Ministry of Finance should update and publish Development Committee guidelines to ensure compliance with the Appraisal User Manual.
14
12/31/2016
SB
Introduced at R6. Macroeconomic rationale: To promote compliance with the Appraisal User Manual.
6
14
2016-12-31
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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).
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
MOD-DATE
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." At R5, some progress. The draft is under review.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
04/30/2016
MOD-DATE
At R4, new test date. At R5, some progress, draft is under review. At R6, Not met. Draft Cabinet Memo on the Principles for Amending the BoU Act to be presented to Cabinet, thereafter, Bill to Parliament. Revised test date to end-September 2016.
6
2
2016-04-30
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
09/30/2016
SB
At R6, new test date.
6
2
2016-09-30
N/A
N/A
N/A
N/A
702
UGANDA
746
PSI
2013-06-28
2,013
2016-06-27
2,016
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
M
At R2, new test date. At R3, met for Oct. 2014 test date.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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.
6
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
2017-06-27
N/A
N/A
2016-06-06
P1
R6
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
MOD-DATE
At R2, new test date. At R5, new test date. BoU recapitalization for this fiscal year catered for in the FY2015/16 budget. The recapitalization process has started, and the BoU is making progress on the implementation of its business plan to contain operational and administrative costs.
6
3
2015-10-31
N/A
N/A
N/A
N/A