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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 |
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