TohidA/MONA · Datasets at Hugging Face

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

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

11/30/2015

M

At R5, new test date. At R6, met. However, information on progress on the implementation of the plan of the BoU to contain operational and administrative costs is lacking.

6

3

2015-11-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

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

Other

SB

N/A

6

3

2023-09-23

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2016-06-06

P1

R6

BLANK

SB

25.1

6.1. Financial sector legal reforms, regulation, and supervision

The Ministry of Finance, Planning and Economic Development (MoFPED) to strengthen the AML/CFT framework in line with the international standard, and to liaise with Parliament to ensure the following: (i) amending the AML Act to give the FIA the sole authority to appoint its own staff, and enable the FIA and supervisory...

1

06/30/2016

SB

Introduced at R6. Macroeconomic rationale: To strengthen the financial system safeguards.

6

1

2016-06-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2016-06-06

P1

R6

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...

6

1

2014-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2016-06-06

P1

R6

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 "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 ter...

6

2

2015-07-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

1

2015-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

BLANK

SB

20

1. General government

Ministry of Finance to finalize the charter of fiscal responsibility

2

5/31/2015

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.

7

2

2015-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

3

2015-06-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

3

2015-12-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

4

2016-04-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

BLANK

SB

20

1. General government

Present to Parliament the charter of fiscal responsibility.

4

09/30/2016

M

At R6, new test date. At R7, Sent to Parliament on August 18th.

7

4

2016-09-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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".

7

1

2014-03-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

2

2014-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

7/31/2014

NM

At R1, new test date. At R2, not met. To be replaced by 2 new SBs.

7

2

2014-07-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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 spee...

7

3

2014-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

7/31/2014

M

Introduced at R2. Macroeconomic rationale: To increase revenue and tax administration efficiency.

7

4

2014-07-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

7/31/2014

M

Introduced at R2. Macroeconomic rationale: to increase revenue and tax administration efficiency.

7

5

2014-07-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

6

2014-12-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

1

2013-12-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

3/31/2014

MD

At R1, new test date. At R2, Published in May 2014.

7

1

2014-03-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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 ...

7

1

2015-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

BLANK

SB

20.4

1.4. Combined expenditure and revenue measures

Ministry of Finance to finalize regulations for implementation of the PFM bill.

2

5/31/2015

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...

7

2

2015-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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 ...

7

3

2015-07-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

3

2016-03-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

M

At R6, new test date. At R7, met. Instructions are being prepared to complement the Regulations—to be reviewed by the Fund.

7

3

2016-06-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

10/1/2013

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

7

1

2013-10-01

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

7

1

2014-01-01

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

1

2014-04-01

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

7

1

2023-09-23

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

2

2013-12-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

4/15/2014

M

At R1, new test date. At R2, met.

7

2

2014-04-15

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

3

2013-12-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

3

2014-04-15

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

3/31/2014

M

Introduced at R0. Macroeconomic rationale: To improve both governance and transparency of budget execution. At R2, met.

7

4

2014-03-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

5

2014-11-15

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

5

2015-02-15

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

5

2015-05-15

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

5

2015-11-15

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

5

2016-02-15

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

5

2016-05-15

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

5

2023-09-23

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

9/30/2014

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).

7

6

2014-09-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

6

2015-09-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

6

2015-12-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

06/30/2016

NM

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. At R7, not met.

7

6

2016-06-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

12/31/2016

SB

At R7, expected to be met.

7

6

2016-12-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

7

6

2023-09-23

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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 elimin...

7

2015-03-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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, ...

7

8

2015-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

9

2015-07-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

9

2016-03-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

3/31/2016

M

Introduced at R5. Rationale: Provide a key milestone for full TSA implementation. At R6, met.

7

10

2016-03-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

4/30/2016

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.

7

11

2016-04-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

02/15/2016

NM

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. At R7, not met.

7

12

2016-02-15

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

N/A

7

12

2016-06-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

At R7, expected to be met.

7

12

2017-03-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

12

2023-09-23

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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. At R7, expected to be met. Status: Second draft of the manual is undergoing consultative review. Once comments from this process are incorporated, the manual will be publish...

7

13

2016-12-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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. At R7, expected to be met. The guidelines are being aligned to the manual.

7

14

2016-12-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

3/31/2014

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).

7

1

2014-03-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

7/31/2013

M

Introduced at R0. Macroeconomic rationale: To enhance monetary policy independence and central bank credibility.

7

1

2013-07-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

2

2014-02-28

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

2

2014-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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 targeti...

7

2

2015-04-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

2

2016-04-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

MOD-DATE

At R6, new test date. At R7, Not met. Draft Cabinet Memo on the Principles for Amending the BoU Act to be presented to Cabinet, thereafter, Bill to Parliament. Approval of Cabinet Memo pending.

7

2

2016-09-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

3/31/2017

SB

At R7, new test date.

7

2

2017-03-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

6/30/2014

NM

Introduced at R1. Macroeconomic rationale: To enhance central bank efficiency.

7

3

2014-06-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

3

2014-10-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

3

2015-06-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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.

7

3

2015-10-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

M

At R5, new test date. At R6, met. However, information on progress on the implementation of the plan of the BoU to contain operational and administrative costs is lacking.

7

3

2015-11-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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

7

3

2023-09-23

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

BLANK

SB

21.2

2.2. Central bank auditing, transparency, and financial controls

Ministry of Finance to establish a framework for following up and reporting on the implementation of the recommendations of valuefor-money audits conducted by the Auditor General’s office.

1

3/31/2017

SB

Introduced at R7. To improve public investment efficiency.

7

1

2017-03-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

BLANK

SB

25.1

6.1. Financial sector legal reforms, regulation, and supervision

The Ministry of Finance, Planning and Economic Development (MoFPED) to strengthen the AML/CFT framework in line with the international standard, and to liaise with Parliament to ensure the following: (i) amending the AML Act to give the FIA the sole authority to appoint its own staff, and enable the FIA and supervisory...

1

06/30/2016

MOD-DATE

Introduced at R6. Macroeconomic rationale: To strengthen the financial system safeguards. At R7, Not met. Additional deficiencies (highlighted in the 2016 Mutual Evaluation Report) are addressed by the Anti-Money Laundering (amendment) which has been tabled in Parliament. The Insurance Regulatory Authority (amendment) ...

7

1

2016-06-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

BLANK

SB

25.1

6.1. Financial sector legal reforms, regulation, and supervision

The Ministry of Finance, Planning and Economic Development (MoFPED) to strengthen the AML/CFT framework in line with the international standard, and to liaise with Parliament to ensure the following: (i) amending the AML Act to give the FIA the sole authority to appoint its own staff, and enable the FIA and supervisory...

1

12/31/2016

SB

At R7, new test date.

7

1

2016-12-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

BLANK

SB

25.1

6.1. Financial sector legal reforms, regulation, and supervision

Ministry of Finance to further strengthen the AML/CFT framework in line with the international standard by liaising with Parliament to amend the Anti-Terrorism Act to adequately criminalize the financing of terrorism.

2

12/31/2016

SB

Introduced at R7. To facilitate the speedy tracing, identification and freezing of terrorist assets, helping to secure Uganda’s timely exit from the FATF Gray list.

7

2

2016-12-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

BLANK

SB

25.1

6.1. Financial sector legal reforms, regulation, and supervision

Ministry of Finance and BoU to prepare and submit to Cabinet a policy to regulate mobile money banking.

3

4/30/2017

SB

Introduced at R7. To strengthen financial sector oversight and consumer protection.

7

3

2017-04-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

BLANK

SB

25.1

6.1. Financial sector legal reforms, regulation, and supervision

Ministry of Finance to produce a manual setting out national parameters, shadow prices and conversion factors to be used in all economic project appraisals prior to admission into the Public Investment Plan.

4

3/31/2017

SB

Introduced at R7. To improve public investment efficiency.

7

4

2017-03-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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...

7

1

2014-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-06-27

N/A

2017-01-05

P1

R7

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 "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 ter...

7

2

2015-07-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

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.

8

1

2015-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

SB

20

1. General government

Ministry of Finance to finalize the charter of fiscal responsibility

2

5/31/2015

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.

8

2

2015-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

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.

8

3

2015-06-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

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.

8

3

2015-12-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

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.

8

4

2016-04-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

SB

20

1. General government

Present to Parliament the charter of fiscal responsibility.

4

09/30/2016

M

At R6, new test date. At R7, Sent to Parliament on August 18th.

8

4

2016-09-30

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

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".

8

1

2014-03-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

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.

8

2

2014-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

SB

20.1

1.1. Revenue measures, excluding trade policy

Government to eliminate the income tax exemption on income derived from agro-processing.

2

7/31/2014

NM

At R1, new test date. At R2, not met. To be replaced by 2 new SBs.

8

2

2014-07-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

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 spee...

8

3

2014-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

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

7/31/2014

M

Introduced at R2. Macroeconomic rationale: To increase revenue and tax administration efficiency.

8

4

2014-07-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

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

7/31/2014

M

Introduced at R2. Macroeconomic rationale: to increase revenue and tax administration efficiency.

8

5

2014-07-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

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.

8

6

2014-12-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

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.

8

1

2013-12-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

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

3/31/2014

MD

At R1, new test date. At R2, Published in May 2014.

8

1

2014-03-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

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 ...

8

1

2015-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

SB

20.4

1.4. Combined expenditure and revenue measures

Ministry of Finance to finalize regulations for implementation of the PFM bill.

2

5/31/2015

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...

8

2

2015-05-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

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 ...

8

3

2015-07-31

N/A

702

UGANDA

746

PSI

2013-06-28

2,013

2016-06-27

2,016

2017-07-28

N/A

2017-07-07

P1

R8

L

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.

8

3

2016-03-31

N/A