## _cr06269 - 1. DQAF July 2003—Summary Results ## Source details **Canonical URL:** [_cr06269 - 1. DQAF July 2003—Summary Results](https://www.imf.org/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2006/_cr06269.pdf) ## Other formats - [Markdown version](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2006/_cr06269.pdf.md) - [Structured JSON version](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2006/_cr06269.pdf.json) --- ### Overall assessment (ROSC data module) - Coverage: four macroeconomic datasets assessed—national accounts, consumer price index (CPI), government finance statistics (GFS), and balance of payments (BOP). - Main observations: - Within the available budget, Ugandan authorities produce macroeconomic statistics with a strong emphasis on quality and coordination across statistics. - Uganda Bureau of Statistics Act, 1998 (Statistics Act) provides the legal basis for official statistics including national accounts and price statistics; the Act mentions BOP but does not explicitly mention GFS. UBOS can mandate other agencies to compile statistics. - Key data gaps and limitations: - National accounts do not adequately cover agriculture. - CPI does not cover rural areas (index covers six urban areas but excludes rural areas). - GFS are limited to budgetary central government and local government. - Delays in publication notably affect BOP statistics and GFS in Bank of Uganda publications, largely due to inadequate resources. - Statistical programs are user oriented; data dissemination increasingly uses agencies’ websites though metadata are not fully accessible there. - Metadata: Uganda started posting its metadata on the Dissemination Standards Bulletin Board (DSBB) on May 22, 2000. ### DQAF application — selected dimension/dataset ratings (Table 1 extracts) - Key to symbols: O = Practice Observed; LO = Practice Largely Observed; LNO = Practice Largely Not Observed; NO = Practice Not Observed; NA = Not Applicable - Selected ratings: - 0. Prerequisites of quality - 0.1 Legal and institutional environment: National Accounts = O; CPI = O; GFS = LO; BOP = LO - 0.2 Resources: National Accounts = LO; CPI = LO; GFS = O; BOP = LO - 0.3 Relevance: National Accounts = O; CPI = O; GFS = LO; BOP = O - 0.4 Other quality management: National Accounts = O; CPI = O; GFS = O; BOP = O - 1. Assurances of integrity - 1.1 Professionalism: National Accounts = O; CPI = O; GFS = O; BOP = O - 1.2 Transparency: National Accounts = LO; CPI = O; GFS = LO; BOP = O - 1.3 Ethical standards: all four datasets = O - 2. Methodological soundness (selected) - 2.1 Concepts and definitions: National Accounts = LO; CPI = O; GFS = O; BOP = LO - 2.2 Scope: National Accounts = LO; CPI = LO; GFS = LNO; BOP = LO - 2.3 Classification/sectorization: National Accounts = O; CPI = O; GFS = O; BOP = LO - 2.4 Basis for recording: National Accounts = LO; CPI = O; GFS = LO; BOP = LO - 3. Accuracy and reliability (selected) - 3.1 Source data: National Accounts = LO; CPI = O; GFS = O; BOP = LO - 3.2 Assessment of source data: all four datasets = O - 3.3 Statistical techniques: National Accounts = LO; CPI = LO; GFS = O; BOP = O - 3.5 Revision studies: National Accounts = O; CPI = O; GFS = LO; BOP = LO - 4. Serviceability (selected) - 4.1 Periodicity and timeliness: National Accounts = O; CPI = O; GFS = LNO; BOP = LNO - 4.3 Revision policy and practice: National Accounts = LO; CPI = O; GFS = LO; BOP = LO - 5. Accessibility (selected) - 5.1 Data accessibility: National Accounts = LO; CPI = O; GFS = LO; BOP = O - 5.2 Metadata accessibility: National Accounts = LO; CPI = LO; GFS = LO; BOP = O - 5.3 Assistance to users: National Accounts = O; CPI = O; GFS = LO; BOP = O ### Cross-agency findings — UBOS, MFPED, BOU (summary) - UBOS - Legal/institutional: mandate for NA and CPI under Statistics Act; confidentiality assured; UBOS uses Coordination Unit and producer committees for data sharing. - Resources: computer resources adequate; personnel and finance insufficient; need for UBOS to have its own budget line and parliamentary approval. - Quality management: Corporate Plan guides program; enumerators well trained. - Professionalism and transparency: Executive Director reports to a Board; NA provided to government users prior to public release (informally known); no preferential prerelease for CPI. - Metadata: not fully accessible on agency websites; DSBB metadata exist but are out of date in some cases. - MFPED - Legal/institutional: No single law explicitly assigns GFS compilation to MFPED; PFAA, 2003 assigns responsibility to Minister of Finance to collect/process/disseminate public finances. - Resources: adequate for most fiscal programs; IFMS implemented on pilot basis; staff sharing during peak times. - Methodology: migration from GFSM 1986 to GFSM 2001 underway; new chart of accounts implemented. - Transparency: some documentation on IMF’s DSBB; users notified in advance of methodological changes. - BOU (Bank of Uganda) - Legal/institutional: BOU Statute, 1993 assures confidentiality; BOU mandated to compile BOP via UBOS delegation. - Resources: not entirely adequate; BOP section staffing constrained causing publication delays. - Methodology and management: BOU follows BPM5 broadly but with departures; advisory committee monitors relevance; receptive to IMF technical assistance. ### Dataset-level summaries — methodological soundness, accuracy, serviceability, accessibility - National Accounts (NA) - Methodology: based on 1968 SNA with some 1993 SNA concepts; plans to move to 1993 SNA when rebased with a Supply and Use Table (SUT). - Scope/classification: published tables limited to current and constant price GDP and expenditure; production boundaries follow 1968 SNA; full production accounts not produced. - Source data: agriculture coverage inadequate (agriculture contributes some 40 percent of GDP); biannual household budget surveys provide base but interim estimates uncertain; business and informal sector surveys exist but outdated benchmarks (e.g., 1989 COBE) used in places. - Statistical techniques: excessive use of single deflation; base period out of date; production surveys not frequent enough; SUT 2002 prepared; quarterly accounts under development. - Serviceability/timeliness: estimates for calendar and June fiscal years produced according to GDDS guidelines; quarterly accounts under development; revisions published every June and November but not announced; provisional and revised data not identified. - Accessibility/metadata: NA published in Background to the Budget, Key Economic Indicators (quarterly), and Statistical Abstract; no special NA release or preannounced schedule; government has pre-access to data; metadata on DSBB out of date. - Consumer Price Index (CPI) - Methodology: concepts broadly conform to international standards; weights based on 1997 UNHS; owner-occupied dwellings excluded. - Coverage: index covers six major urban centers; rural areas excluded; plans to expand to seven urban and seven rural centers with 2002/03 UNHS weights and prices of 2005/06, and a Kampala “High – Income” index. - Source data & techniques: price collection well managed; 2,600 price observations monthly from 550 outlets covering 121 items; modified Laspeyres formula; imputations use class mean approach. - Timeliness: monthly CPI produced by end of month; effectively centered around the 10th of the month (five-seven day lag); monthly CPI revisions limited and notices given. - Dissemination/metadata: CPI released at a news conference with press release and monthly publication; metadata on DSBB out of date. - Government Finance Statistics (GFS) - Methodology: compilation based on GFSM 1986; migration to GFSM 2001 started; new chart of accounts aligned with GFSM 2001 introduced FY2003/04. - Scope: general government consists of budgetary and extrabudgetary central government, a social security fund, and local government; currently GFS fully cover only budgetary central government and local government; extrabudgetary and NSSF not incorporated. - Recording/classification: cash basis used in accordance with GFSM 1986; some domestic debt valued at issue price; some transactions converted using average monthly rate rather than day-of-transaction rate. - Source data & validation: comprehensive source data for budgetary central government and local government; extrabudgetary accounting lacks detail; routine assessment and reconciliation undertaken. - Serviceability/timeliness: periodicity meets GDDS but timeliness does not; quarterly budgetary central government operations data released with delays (example: latest BOU Quarterly Economic Indicators issue containing March quarter 2004 data); central government debt released 11 months after reference year. - Accessibility/metadata: aggregated data on MFPED, BOU, UBOS publications and websites; detailed data on request; metadata limited on DSBB; contact points not fully provided. - Balance of Payments (BOP) - Methodology: generally follows BPM5 but with departures in definitions, scope, and classifications; ITRS covers foreign exchange transactions only. - Coverage gaps: export of freight and import of passenger transportation not covered; transfers not disaggregated; no proper split for compensation of employees and workers’ remittances; direct investment abroad, portfolio assets, and financial derivatives undercovered. - Basis for recording: receipts for service exports recorded when exporter sells foreign exchange; accrual of interest on straight-line basis for debt securities; dividends recorded net of taxes withheld. - Source data: data sources not entirely adequate; many series projected from outdated sources; ITRS needs substantial redesign; many surveys not timely. - Serviceability/timeliness: periodicity follows GDDS but publication lags of 9–16 months (quarterly) and up to 16 months (annual) are not consistent with GDDS recommendations. - Validation and revisions: ongoing reconciliation exercises for merchandise trade and external debt; no bilateral reconciliation; no written revision policy; provisional status of data indicated but revision analyses not public. - Dissemination/metadata: BOP concepts, sources, and methods described on BOU website; absence of a separate BOP publication limits level of detail; data released simultaneously but not on a preannounced schedule. ### Key quantitative/timeliness highlights (as presented in practices vs. GDDS extracts) - Real sector: National Accounts — Timeliness Uganda: 6–9 months. - Fiscal sector: Central govt. operations — Timeliness Uganda: 6–9 months. - Financial sector: Depository Corporations Survey — Timeliness Uganda: 2–3 months. - External sector: Balance of payments — Periodicity Uganda: Q; Timeliness Uganda: 6-9 months and 16(9) months / 16 months (table shows multiple entries preserved as listed). - National accounts aggregates: Timeliness Uganda entries preserved as listed: 6–9 months and 5 months. - Price indices: CPI — Periodicity Uganda: M; Timeliness Uganda: 1–2 months and 5–7 days (as shown). - Central government debt: Timeliness Uganda: 1–2 quarters and 11 months. ### Source data assessment (selected findings) - National accounts: major deficiency in agriculture statistics—agriculture contributes some 40 percent of GDP; food-crop estimates rely on benchmark volumes from 1997 and 1999–2000 household surveys extrapolated by MAAIF acreage and yield data. - CPI: household surveys scientifically designed (1997 UNHS covered 666 Enumeration Areas, sample size 6,655 households); price collection covers 121 items with about 2,600 price observations monthly. - GFS: source data timely for budgetary central government operations—monthly cash flow data available in the second week following the reference month; revenue data available on the fifteenth day after the reference period; financing data available one month after the reference period. - BOP: customs data, ITRS and surveys have adequacy and timeliness issues; c.i.f./f.o.b. adjustments applied (15 percent for transport, 1½ percent for insurance) though basis not robust; many survey data lags (e.g., PCFS one-year lag). ### Revision practices and studies - National accounts: revisions published every June and November historically, but schedule not publicized; provisional and revised data not clearly identified. - CPI: last rebase and revision studies compared new weights with effective weights; CPI revisions limited and notice given when applied. - GFS: revisions documented in compilation spreadsheets; revisions not carried through to subannual data; revision studies not made public. - BOP: no written revision policy; revisions made whenever new source data become available; analyses of revisions for methodological changes done internally but not published. ### Users’ survey (January–February 2005) — selected results - 23 responses; overall sector quality rated in the 3 to 4 range (scale 1–5). - Monetary and BOP toward higher end; national accounts and government statistics toward lower end. - Key user concerns: coverage (CPI rural coverage, GFS local government, BOP foreign trade), timeliness (national accounts and BOP), need for dissemination calendars, and dissatisfaction with revision policies and metadata adequacy. ### Mission recommendations (Appendix III — Cross-cutting and dataset-specific) - Cross-cutting recommendations: - Strengthen the mandate for BOU and MFPED to collect/compile/publish respective datasets; provide sound legal basis for data sharing and strengthened reporting requirements. - Review data dissemination practices and provide current/comprehensive descriptions of sources and methods. - Develop sound revision policies and practices and make them public. - National Accounts recommendations: - Give UBOS its own budget line and parliamentary approval. - Provide UBOS with sufficient budget to implement five-year plan. - Undertake an agriculture census supplemented by annual sample surveys. - Undertake economy-wide business survey at least every five years, supplemented by annual sample surveys. - Develop separate estimates for the finance industry. - Release national accounts in news release format with accompanying text on economic performance and reasons for revisions. - CPI recommendations: - Expand and update coverage to include rural areas. - Update reference and weights base as soon as possible to 2003–2004. - GFS recommendations: - Compile and disseminate GFS for extrabudgetary central government and the National Social Security Fund. - Disseminate budgetary central government operations and local government data in GFSM 2001 format; migrate to GFSM 2001. - Consolidate and disseminate GFS data for central government and general government. - Improve accessibility by releasing data more timely, providing contact points, and advising availability of additional series. - BOP recommendations: - Ensure adequate resources for BOP compilation. - Complete conversion to BPM5 resolving problems with definitions, scope, and classifications. - Strengthen the ITRS and better integrate it into BOP compilation. - Refine survey frameworks (including private capital flows) to reduce respondent burden. - Improve trade data by incorporating Informal Cross Border Trade Survey results and using partner country data for verification. - Launch a separate BOP statistics publication with greater detail. - Develop source data and estimation techniques to cover: (1) export of freight and import of passenger transportation; (2) compensation of employees; (3) direct investment abroad; (4) portfolio investment assets; and (5) financial derivatives. ### Authorities’ responses — selected commitments and plans - MFPED: - Plans to increase coverage to extrabudgetary institutions in the 2006/07 financial year. - New chart of accounts consistent with GFSM2001 introduced in FY2003/04; IFMS piloted FY2004/05; complete coverage of all 18 ministries on line by 30th June 2006; COFOG incorporation task to be completed by 30th June 2006. - Full migration to GFSM 2001 to be gradual as transition from cash accounting proceeds. - BOU: - BOP section staffing increased from three to five staff after reorganization; financial resources for planned surveys in 2005/06 provided. - Ongoing conversion to BPM5; new surveys for transportation and offshore investors; revisions to commercial bank foreign exchange reporting to compile financial derivatives proposed; workshop with commercial bank staff scheduled February 2006. - Plans to use Immigration Department data and monthly travel price surveys to compile passenger transportation from January 2006. - Incorporation of private capital flows survey data and UIA data into BOP estimates for 2003 and 2004. - Plans to revise trade statistics when Informal Cross Border Trade Survey report finalized. - Recent annual report included detailed tables of both the BOP and the IIP; further dissemination improvements planned. - UBOS: - CPI: expand coverage to rural centers using ICP and UNHS 2002/03; new index effective first quarter 2006/07 with weights based on UNHS 2002/03 and prices of 2005/06; updated index to cover seven urban and seven rural centres and compute a Kampala “High – Income” index; acknowledged increased costs and possible impacts on timeliness. - National Accounts: SUT for 2002 produced end-2005; rebased GDP estimates underway expected in first half of 2006/07; sequence of accounts and SAM nearly ready; constraints remain funding and staff; PASS agricultural data collection ongoing but limited; agricultural census still required; ABI planned for 2006/07 to cover up to 500 businesses; quarterly GDP estimates expected with first drafts before end of 2006/07 and use of news release format anticipated. *Source: DQAF July 2003—Summary Results (ROSC data module for Uganda), tables and text as provided in the supplied content.* ### 1. DQAF July 2003—Summary Results...............................................................................7 ### _cr06269 - 1. DQAF July 2003—Summary Results ### Overall assessment (ROSC data module) - Coverage: four macroeconomic datasets assessed—national accounts, consumer price index (CPI), government finance statistics (GFS), and balance of payments (BOP). - Main observations: - Within the available budget, Ugandan authorities produce macroeconomic statistics with a strong emphasis on quality and coordination across statistics. - Uganda Bureau of Statistics Act, 1998 (Statistics Act) provides the legal basis for official statistics including national accounts and price statistics; the Act mentions BOP but does not explicitly mention GFS. UBOS can mandate other agencies to compile statistics. - Key data gaps and limitations: - National accounts do not adequately cover agriculture. - CPI does not cover rural areas (index covers six urban areas but excludes rural areas). - GFS are limited to budgetary central government and local government. - Delays in publication notably affect BOP statistics and GFS in Bank of Uganda publications, largely due to inadequate resources. - Statistical programs are user oriented; data dissemination increasingly uses agencies’ websites though metadata are not fully accessible there. - Metadata: Uganda started posting its metadata on the Dissemination Standards Bulletin Board (DSBB) on May 22, 2000. - Structure of report: - Section II: summary assessment by agency and dataset using a four-part scale. - Section III: staff recommendations. - Appendix I: overview of dissemination practices compared to the GDDS. - Authorities’ response and detailed assessments presented separately. ### DQAF application—main conclusions by DQAF quality dimensions - Framework used: IMF’s Data Quality Assessment Framework (DQAF July 2003). - Key conclusions by dimension: - Prerequisites of quality and assurances of integrity (Dimensions 0 and 1) — presented by agency. - Methodological soundness, accuracy and reliability, serviceability, and accessibility (Dimensions 2–5) — presented across datasets. - Specific findings summarized below under agency- and dataset-related headings. ### Summary results (Table 1) — key to symbols and dataset ratings - Key to symbols: O = Practice Observed; LO = Practice Largely Observed; LNO = Practice Largely Not Observed; NO = Practice Not Observed; NA = Not Applicable - Selected Dimension/Dataset ratings (as shown in Table 1): - 0. Prerequisites of quality - 0.1 Legal and institutional environment: National Accounts = O; CPI = O; GFS = LO; BOP = LO - 0.2 Resources: National Accounts = LO; CPI = LO; GFS = O; BOP = LO - 0.3 Relevance: National Accounts = O; CPI = O; GFS = LO; BOP = O - 0.4 Other quality management: National Accounts = O; CPI = O; GFS = O; BOP = O - 1. Assurances of integrity - 1.1 Professionalism: all four datasets = O - 1.2 Transparency: National Accounts = LO; CPI = O; GFS = LO; BOP = O - 1.3 Ethical standards: all four datasets = O - 2. Methodological soundness - 2.1 Concepts and definitions: National Accounts = LO; CPI = O; GFS = O; BOP = LO - 2.2 Scope: National Accounts = LO; CPI = LO; GFS = LNO; BOP = LO - 2.3 Classification/sectorization: National Accounts = O; CPI = O; GFS = O; BOP = LO - 2.4 Basis for recording: National Accounts = LO; CPI = O; GFS = LO; BOP = LO - 3. Accuracy and reliability - 3.1 Source data: National Accounts = LO; CPI = O; GFS = O; BOP = LO - 3.2 Assessment of source data: all four datasets = O - 3.3 Statistical techniques: National Accounts = LO; CPI = LO; GFS = O; BOP = O - 3.4 Assessment and validation of intermediate data and statistical outputs: all four datasets = O - 3.5 Revision studies: National Accounts = O; CPI = O; GFS = LO; BOP = LO - 4. Serviceability - 4.1 Periodicity and timeliness: National Accounts = O; CPI = O; GFS = LNO; BOP = LNO - 4.2 Consistency: National Accounts = O; CPI = O; GFS = LO; BOP = O - 4.3 Revision policy and practice: National Accounts = LO; CPI = O; GFS = LO; BOP = LO - 5. Accessibility - 5.1 Data accessibility: National Accounts = LO; CPI = O; GFS = LO; BOP = O - 5.2 Metadata accessibility: National Accounts = LO; CPI = LO; GFS = LO; BOP = O - 5.3 Assistance to users: National Accounts = O; CPI = O; GFS = LO; BOP = O ### Prerequisites of quality and assurances of integrity — cross-agency findings - UBOS (Uganda Bureau of Statistics) - Legal/institutional: UBOS mandate for NA and CPI covered under Statistics Act; Act covers confidentiality; UBOS uses Coordination Unit and producer committees to ensure data sharing. - Resources: Computer resources adequate; personnel and finance insufficient to meet planned activities; need for UBOS to have its own budget line and parliamentary approval noted. - Relevance: Data collection is demand driven; Coordination, Methods, Standards, and Research Unit ensures good coordination with users; UBOS website is user friendly. - Quality management: Vision and mission statements displayed; survey enumerators well trained; program guided by Corporate Plan and rolling plans. - Professionalism: UBOS Executive Director reports to a Board of Directors safeguarding independence; impartial releases exemplified by poverty data release. - Transparency: Statistics Act disseminated to staff and available to public; UBOS website includes profile; NA is provided to government users prior to public release (known informally); no preferential prerelease of CPI. - Ethical standards: Code of Conduct exists for public servants; staff subject to oath of office and secrecy. - MFPED (Ministry of Finance, Planning and Economic Development) - Legal/institutional: No specific legal document explicitly assigns GFS compilation to MFPED; UBOS can delegate via Section 21 of Statistics Act and relies on MFPED for GFS. Public Finance and Accountability Act, 2003 assigns responsibility to collect, process, and disseminate public finances to the Minister of Finance. - Resources: Resources adequate for most fiscal programs; new automated IFMS implemented; staff sharing during peak times. - Relevance: Statistics generally meet users’ needs; changes are demand driven. - Quality management: Public Finance and Accountability Act, 2003 specifies responsibilities of accounting officers, internal controls, and internal audits; quality awareness fostered. - Professionalism: Auditor-General independence stated in Public Finance and Accountability Act, 2003, Section 33 (2). Fiscal statistics compiled impartially using accounting system sources. - Transparency: Public Finance and Accountability Act, 2003 is public; some documentation on IMF’s DSBB; users are notified in advance of methodological changes. - Ethical standards: Code of Conduct for public servants exists; MFPED drafting its own code. - BOU (Bank of Uganda) — summarized in overall assessment (full Table 2c content begins beyond supplied extract) - BOU Statute, 1993 assures confidentiality of reporters’ data; BOU uses data for supervision. - Resources: Not entirely adequate; may cause publication delays; limited ability to collect information from nonfinancial institutions. - Governance: Advisory committee on data relevance; strong emphasis on accuracy, integrity, transparency; receptive to IMF technical assistance. ### Methodological soundness, accuracy, serviceability, accessibility — dataset-level summaries - Methodological soundness: - National accounts: do not follow up-to-date international standards; limited scope; use international classifications and generally correct recording base. - CPI: broadly conforms to international standards; limited scope (covers six urban areas; excludes rural areas). - GFS: follow GFSM 1986; migration to GFSM 2001 has started; do not cover all financial activity of government. - BOP: follow international standards though some departures in definitions, scope, and classifications exist. - Accuracy and reliability: - CPI and GFS: have a sound underpinning of source data. - National accounts and BOP: suffer from source data gaps; notably inadequate coverage of agriculture in national accounts. - Serviceability: - Periodicity generally meets requirements; national accounts and CPI timely. - GFS and BOP suffer from delays in publication. - Agencies promote consistency actively; GFS requires an adjustment line to match overall deficit/surplus. - Publications include notes signaling revisions, except for national accounts. - Accessibility: - Data: adequate across datasets; provided in hard copy and via agencies’ websites; detailed data available on demand. - Metadata: not fully accessible via agencies; metadata available on IMF’s DSBB but not all up-to-date. *Source: DQAF July 2003—Summary Results (ROSC data module for Uganda), tables and text as provided in the supplied content.* ### 0. Prerequisites of quality ### 0. Prerequisites of quality ### Assurances of integrity - Legal and institutional environment - No legislative documents explicitly mention the responsibility of the BOU to compile and disseminate the balance of payments statistics. - UBOS, as empowered by the Statistics Act, is the principal data collecting and disseminating agency. - Section 21 of the Act states that UBOS can delegate authority to an institution to compile and disseminate specified statistical data. - UBOS has mandated the BOU to compile and disseminate BOP. - Confidentiality is assured to reporters by the Bank of Uganda Statute, 1993; however, the information is not used solely for statistics purposes, as it is shared with the supervision department of the BOU. - The ability of the BOU to collect information from nonfinancial institutions is limited to the foreign exchange transactions. - Reporting requirements are going to be enhanced by implementing the Foreign Exchange Act, 2004. - Resources - The BOU put in place an effective mechanism to ensure efficient use of resources. - The current number of staff is not entirely adequate to meet the operational needs for compilation of BOP statistics. - Some budgetary constraints impede dissemination of the balance of payments statistics and cause delays in publication. - Relevance - The relevance of existing statistics is monitored by an advisory committee. - Other quality management - BOU management emphasizes accurate statistics for policymaking and has set up consistent quality review procedures at stages of collection, processing, and dissemination. - Professionalism - The BOU upholds integrity and implements a policy of attracting and motivating high level professionals. - Choice of source data and design of statistical collection are based on statistical considerations. - The BOU Public Relations Department, in consultation with relevant departments, provides comments and clarifications to the media on statistical issues. - Transparency - There is no internal GOVERNMENTAL or other public access to the balance of payments statistics prior to their release. - Terms and conditions under which statistics are collected, processed, and disseminated are available to the public on the BOU website. - The BOU has not yet developed the standard procedure of giving advance notice of major changes in methodology or informing the public of new statistical collections in its statistical series, but it is considering providing such notice in the future in its publications and on its website. - Ethical standards - The BOU maintains clear ethical guidelines and accepts public scrutiny of all its transactions. - The BOU Terms and Conditions of Services and Staff Regulations state that employees are required to perform their duties with diligence and loyalty. ### National Accounts — methodological soundness, accuracy, serviceability, accessibility - Concepts and definitions - NA are based on the System of National Accounts 1968 (1968 SNA) but some concepts have been introduced from the 1993 SNA. - Plans are to move to the 1993 SNA in the near future, when the accounts will be rebased with the help of a supply and use table (SUT). - Scope and classification - Published tables are limited to current and constant price GDP and expenditure—less than required for 1993 SNA implementation. - Production boundaries follow the 1968 SNA. Full production accounts are not produced and some industry estimates lack sufficient detail. - Source data and assessment - Biannual household budget surveys provide a sound basis for estimating level of agriculture, but in between surveys it is uncertain that available data reliably reflect developments. - Recent surveys of business and the informal sector exist, but there is a major deficiency in agriculture statistics. - Statistical techniques and validation - Production surveys are soundly based but not frequent enough. - The base period is out of date and there is wide use of single deflation; plans exist to address these deficiencies. - Working groups ensure consistency with other datasets such as the GFS and the BOP. - Revision procedures are reviewed when revisions are made. - Periodicity, consistency, revisions - Estimates for both calendar and June fiscal years are produced according to GDDS guidelines. - Quarterly accounts are under development. - Revisions are done every June and November; this is not announced but assumed known by general practice. - Provisional and revised data are not identified. - Dissemination and metadata - NA are published in detail in the annual Background to the Budget and later on the website and in UBOS publications: Key Economic Indicators (quarterly) and the annual Statistical Abstract. - There is no special NA release or preannounced schedule. - Government has pre-access to the data, but this fact is not publicized. - There are no current metadata readily available and the metadata on the IMF’s DSBB website are out of date. - Basic information is available in Uganda Facts and Figures and on the website. - All publications include contact information. ### Consumer Price Index — methodological soundness, accuracy, serviceability, accessibility - Concepts and scope - Concepts and definitions broadly conform to international standards and good practice. - Weights are based on the 1997 Uganda National Household Survey (UNHS) covering all private households; owner-occupied dwellings are excluded. - Index covers six major urban centers but excludes the rural areas. - Classification and basis for recording - Classifications used are COICOP and the Central Product Classification. - The UNHS measures transactions at market values; recording is on an accrual basis. - Secondhand products are not measured net due to lack of sufficient data. - Source data and assessment - Price collection is well managed and supervised. - The UNHS 1997 covered only nine months and excluded two areas because of security issues; adjustments have been made. - UNHS had some problems with the method of selecting replacements for nonresponse; adjustments were made for undercoverage based on commodity flow analysis. - Statistical techniques and validation - Imputations use the class mean approach and items permanently missing are replaced. - The index is modified Laspeyres and the base needs updating. - Prices are carefully cross-checked; adjustments to UNHS data were made as required. - At the last rebase, new weights were compared with effective weights implied by the data. - Periodicity, timeliness, and revisions - The monthly CPI is produced by the end of the month; effectively centered around the 10th of the month, equivalent to a five-seven day lag (within GDDS requirements). - CPI can be revised back to the previous month if prices are unavailable or late; such revisions are relatively minor and notice is given. - Dissemination, metadata, user assistance - CPI is released at a news conference, simultaneously with a press release and a comprehensive monthly publication that contains a release calendar for the year. - No one other than essential UBOS staff is given prior access to the data. - Comprehensive recent metadata are not available; metadata on the IMF’s DSBB website are out of date. - Contact information is available and CPI data are on the UBOS website; publication lists are included in Uganda Facts and Figures. - At the time of the last rebase, a meeting was held with users to discuss items, weights, and methodology. ### Government Finance Statistics — methodological soundness, accuracy, serviceability, accessibility - Concepts and scope - Compilation and dissemination are based on GFSM 1986; migration to GFSM 2001 has started. - General government sector consists of budgetary and extrabudgetary central government, a social security fund, and local government. - GFS data fully cover only budgetary central government and local government; extrabudgetary central government and social security fund data are available but not incorporated in the GFS. - Classification and recording - Source data are reported using a new chart of accounts aligning with GFSM 2001 classifications. - Cash basis of recording is used in accordance with GFSM 1986 recommendations. - Some domestic debt is valued at issue price rather than face value; some transactions are converted using an average monthly rate rather than the recommended day-of-transaction rate. - Source data and validation - Comprehensive source data are available consistent with GFSM 2001 for budgetary central government and local government. - Accounting data for extrabudgetary central government lack sufficient detail for compilation of GFS. - Assessment and validation of source data are routinely undertaken and reconciled with other sources. - Periodicity, timeliness, and consistency - Fiscal data periodicity meets GDDS requirements, but GDDS timeliness requirements are not met. - Quarterly budgetary central government operations data are released in the BOU’s Quarterly Economic Indicators; the latest issue being for June quarter 2004 containing data for March quarter 2004. - Central government debt is released 11 months after the reference year. - An adjustment line is required in financing to match the overall deficit/surplus. - Revisions and accessibility - Revisions studies and analysis are performed routinely; revisions in annual data are not carried through to subannual data. - Data are identified as revised and revisions are footnoted, but the revisions policy and practice and the results of revisions studies are not made available to the public. - Aggregated data are released in publications and on websites of the MFPED, the BOU, and UBOS; detailed data are available on request. - No data are available classified according to the functional classification recommended in the GFSM 1986. - The public is not advised of release dates and availability of additional data. - Budgetary central government and central government debt metadata are limited to those on the IMF’s DSBB website. - Agency contact details but no contact points are available in publications or on the websites; lists but no catalogs of publications are available. ### Balance of Payments Statistics — methodological soundness, accuracy, serviceability, accessibility - Concepts and scope - In general, Uganda’s BOP statistics follow the BPM5. - An exception is the International Transactions Reporting System (ITRS), which covers foreign exchange transactions only. - Deviations exist from the definition of construction services and international reserves; the capital account is not clearly defined, and there are no explicit statistical discrepancies. - Transfers are not disaggregated into current and capital transfers. - No proper split is available for compensation of employees and workers’ remittances. - Part of unidentified flows from private sector cash flows estimates are classified under other services. - Basis for recording - Receipts for service exports are recorded when the exporter sells foreign exchange. - Accrual of interest costs on a straight-line basis is applied for recording income on debt securities. - Interest on loans of general government is recorded on a due for payment basis. - Dividends are recorded net of taxes withheld. - Source data and assessment - Data sources are presently not entirely adequate; for several series, data are projected forward from outdated data sources. - The data collection program to compile balance of payments statistics is evolving; the survey framework is developing. - The ITRS needs substantial improvements and redesign. - Most survey data are not timely. - Specific procedures have been developed to adjust data from various sources. - For consistency checks, several data sources are used; the ITRS electronic data verification and processing are yet to be completed. - Statistical techniques, validation, and revisions - Data compilation procedures are reasonably sound. - An ongoing reconciliation exercise exists for merchandise trade and external debt data; however, there is no bilateral data reconciliation. - Revision due to methodological changes are analyzed for internal discussions, but information on revision is not used to refine data collection programs. - There is no written policy on revisions. Revisions do not have an established schedule, but are made whenever new source data become available. The provisional status of the data is indicated. - Periodicity, timeliness, consistency - Periodicity follows GDDS dissemination requirements, but the publication time of 9–16 months is not consistent with GDDS recommendations. - Quarterly and annual balance of payments statistics are generally consistent with each other. - Net errors and omissions are not properly distinguished. - Financial account transactions and changes in stocks in the international investment position are reconciled, but results of the reconciliation are not disseminated. - Some discontinuities in the BOP component time series are not indicated and not explained. - Statistics are reconcilable with those obtained through other statistical frameworks. - Dissemination, metadata, and user assistance - Statistics are presented to facilitate proper interpretation; long-time series are provided upon request. - Data are released simultaneously to all interested parties, but not according to a preannounced schedule. - Nonpublished but nonconfidential BOP subcomponents are made available upon demand. - Detailed description of BOP concepts, sources, and methods is posted on the BOU website. - The absence of a separate publication of the balance of payments statistics limits the level of detail that can be adapted to users’ needs. - A contact person is identified on the DSBB; arrangements within the BOU exist to direct queries properly. - Information on published documents is available on the BOU website. _Staff review based on the assessment of Uganda’s statistical practices and discussions with data-producing agencies and data users._ ### Appendix III of the Detailed Assessments volume), the mission has the following ### Appendix III — Mission Recommendations and Authorities' Responses (Uganda) ### Cross-cutting recommendations - Strengthen the mandate for the BOU and the MFPED for collecting, compiling, and publishing their respective datasets; provide for a sound legal basis for data sharing among data-producing agencies; and for strengthened reporting requirements. - Undertake a review of data dissemination practices, addressing, in particular, provision of current and comprehensive descriptions of sources and methods. - Develop sound revision policies and practices, and make them known to the public. ### National Accounts (recommendations) - Give UBOS its own budget line, and have its budget subject to parliamentary approval. - Give UBOS a budget sufficient to effectively implement the activities outlined in its five-year plan. - Undertake an agriculture census supplemented by annual sample surveys. - Undertake economy-wide business survey at least every five years, supplemented by annual sample surveys. - Develop separate estimates for the finance industry. - Release national accounts in news release format with accompanying text on economic performance and reason for revisions. ### Consumer Price Index (recommendations) - Expand and update the coverage of the index to cover the rural areas. - Update the reference and weights base as soon as possible to 2003–2004. ### Government Finance Statistics (recommendations) - Compile and disseminate GFS data for extrabudgetary central government and the National Social Security Fund. - Disseminate budgetary central government operations and local government data in the GFSM 2001 format. - Consolidate and disseminate GFS data for central government and general government. - Improve the accessibility of data by: - releasing data on a more timely basis; - providing contact points; and - advising availability of additional series. - Migrate to the GFSM 2001. ### Balance of Payments Statistics (recommendations) - Ensure adequate resources with a view to improving balance of payments data. - Complete the planned conversion of balance of payments statistics into BPM5, resolving existing problems with definitions, scope, and classifications. - Improve the accuracy and timeliness of source data by strengthening the ITRS, and providing for better integration of the ITRS in the balance of payments compilation process. - Refine the surveys frameworks, including those for the private capital flows survey to reduce respondent burden, while maintaining the information required. - Improve trade data by incorporating the results of the Survey of Informal Cross Border Trade and greater use of partner country data sources for verification purposes. - Improve dissemination media and format by launching a separate BOP statistics publication with a greater level of detail. - Develop new source data and estimation techniques to ensure coverage in the BOP statistics of the following components: - (1) export of freight and import of passenger transportation; - (2) compensation of employees; - (3) direct investment abroad; - (4) the portfolio investment, assets; and - (5) financial derivatives. ### Practices Compared to the GDDS — Selected Coverage, Periodicity, and Timeliness (extracts) - Real sector: National Accounts — Coverage: A; Periodicity GDDS: (blank); Periodicity Uganda: (blank); Timeliness GDDS: 6–9 months; Timeliness Uganda: 6–9 months. - Fiscal sector: Central govt. operations — Coverage: A; Timeliness GDDS: 6–9 months; Timeliness Uganda: 6–9 months. - Fiscal sector: General govt. operations — Coverage: A; Timeliness GDDS: 6–9 months; Timeliness Uganda: 6–9 months. - Financial sector: Depository Corporations Survey — Coverage: M; Timeliness Uganda: 2–3 months. - External sector: Balance of payments — Coverage: A; Periodicity GDDS: Q; Periodicity Uganda: Q; Timeliness GDDS: 6–9 months; Timeliness Uganda: 6-9 months and 16(9) months / 16 months (table shows multiple timeliness entries). - National accounts aggregates (GDP nominal and real; Gross national income, capital formation, saving) — Coverage: Yes; Periodicity Uganda: A (Q) and A; Timeliness Uganda: 6–9 months and 5 months (table entries preserved as listed). - Production index/indices — Coverage: Yes; Periodicity Uganda: M; Timeliness Uganda: 6–12 weeks and 6 months +. - Price indices: Consumer price index; Producer price index — Coverage: Yes; Periodicity Uganda: M; Timeliness Uganda: 1–2 months and 5–7 days (as shown). - Labor market indicators (Employment; Unemployment; Wages/earnings (all sectors)) — Coverage: A for each; Timeliness Uganda: 6–9 months for each. - Central government budgetary aggregates (revenue, expenditure, balance, and financing with breakdowns) and Interest payments — Coverage: Yes; Periodicity GDDS and Uganda: Q; Timeliness GDDS: 1 quarter; Timeliness Uganda: 1 quarter and 9-16 months for interest payments. - Central government debt (domestic and foreign) and Government guaranteed debt — Coverage: Yes; Periodicity GDDS: A (Q) and A (Q); Periodicity Uganda: A and A; Timeliness GDDS: 1–2 quarters; Timeliness Uganda: 1–2 quarters and 11 months. - External sector selected items: - Balance of payments aggregates — Coverage: Yes; Periodicity GDDS: A (Q); Periodicity Uganda: Q; Timeliness GDDS: 6 months; Timeliness Uganda: 16(9) months. - Public and publicly guaranteed external debt outstanding, with maturity breakdown — Coverage: Yes; Periodicity GDDS and Uganda: Q; Timeliness GDDS: 1–2 quarters; Timeliness Uganda: 9 months. - Public and publicly guaranteed debt service schedule — Coverage: Yes; Periodicity GDDS: 6 M; Periodicity Uganda: Q; Timeliness GDDS: 3–6 months; Timeliness Uganda: 9 months. - Private external debt not publicly guaranteed — Coverage: Yes; Periodicity GDDS: A; Periodicity Uganda: Q; Timeliness GDDS: 6–9 months; Timeliness Uganda: 3 years. - International reserves (Gross official reserves denominated in U.S. dollars; Reserve-related liabilities) — Coverage: Yes; Periodicity Uganda: M; Timeliness Uganda: 1–4 months and 1 month respectively. - Merchandise trade (Total exports and total imports; Major commodity breakdowns) — Coverage: Yes; Periodicity Uganda: M; Timeliness Uganda: 8 wks–3 mths and 1 month. - Exchange rates: spot rates — Coverage: Yes; Periodicity GDDS and Uganda: Daily; Timeliness Uganda: 1 day. (Note: Italics in original indicate encouraged categories; footnote 1/ in the table indicates dissemination as part of a high-frequency (e.g. monthly) publication.) ### Responses by the Authorities — Cross-cutting issues - UBOS is the principal data collecting and disseminating agency under the Statistics Act and may delegate authority to institutions to compile and disseminate specified statistical data. - UBOS relies on MFPED to compile and disseminate Government Finance Statistics (GFS) in light of the Public Finance and Accountability Act (PFAA) which assigns responsibility to the Minister of Finance to collect, process and disseminate data on Uganda’s public finances. - Authorities identify the most urgent tasks as addressing data quality, assurances of data integrity, dissemination practices, and sound revision practices. - The Ministry intends to revive the joint committee between UBOS, MFPED and BoU to address the above issues; the committee will be responsible for endorsing the publication of data on government finance statistics. - Past operation of this committee was constrained by high staff turnover in the finance statistics section of UBOS; recruitment has been completed to fill vacant posts. ### Response by the Ministry of Finance, Planning and Economic Development — Selected points - Compile and disseminate Government Finance Statistics (GFS) data for extrabudgetary central government and NSSF: - MFPED currently compiles GFS on Budgetary Central Government and Local Governments. - Plans are under way to increase coverage to extra budgetary institutions in the 2006/07 financial year. - The revival of the joint committee on GFS is expected to play a key role. - Disseminate budgetary central government and local government data in GFSM 2001 format; migrate to GFSM2001: - Uganda has made considerable progress in adopting the GFSM2001. - A new chart of accounts consistent with GFSM2001 was introduced in FY2003/04 and is now fully operational. - An Integrated Financial Management System (IFMIS) operating using the new chart of accounts was introduced in FY2004/05 on a pilot basis for 6 Ministries and 4 local government units. - Complete coverage of all 18 ministries will be on line by 30th June 2006. - In addition 6 local governments will be brought on board bringing the total to 10 out of over 120 units. - It is possible to produce GFS in the GFSM2001 methodology in respect of revenues and expenditure by economic classification. - The task of incorporating expenditures on the IFMIS in the GFS Classification of Functions of Government (COFOG) will be completed by 30th June 2006. *Source: Appendix III of the Detailed Assessments volume, Report on the Observance of Standards and Codes (ROSC)—Data Module; Response by the Authorities, July 12, 2006.* ### 2006. Full migration to GFSM 2001 will be gradual as the transition from cash accounting to ### _cr06269 - 2006. Full migration to GFSM 2001 will be gradual as the transition from cash accounting to ### Government Finance Statistics (GFS) — Planned improvements and dissemination - Consolidate and disseminate GFS data for central government and general government. - Current dissemination: annual basis in background to the budget, budget speech, revenue and expenditure estimates books and the statistical abstract in GFSM1986. - Publication in GFSM2001 will be gradually introduced as part of these publications. - Existing publications do not capture extra-budgetary institutions. - Improve availability of data by: - Releasing data on a timelier basis. - Providing contact points and advising availability of additional series. - IFMIS (Integrated Financial Management System) rollout expectation: - Should improve timeliness of above the line data when all ministries, agencies and local governments are covered. - Key limiting factor for timeliness of the complete set of finance statistics for budgetary central government: availability of information on domestic bank financing. - Since June 2005, timeliness of the monetary survey improved from a lag of two to one month. - MFPED web site will be improved to provide contact points and details on availability of additional series. ### III. Response by the Bank of Uganda — Resources, BPM5 conversion, source data, surveys, dissemination - Ensure adequate resources with a view to improving balance of payments data. - BOP section had been reduced to three (3) staff; two (2) additional staff allocated after departmental reorganization. - Financial resources for planned surveys in 2005/06 have been provided. - Complete planned conversion of balance of payments statistics into BPM5, resolving problems with definitions, scope and classification. - Work ongoing. - New surveys designed to collect data on transportation and offshore investors in the corporate bond market. - Revisions to commercial bank daily foreign exchange transactions reports proposed to compile additional data on financial derivatives (forwards and swaps). - The return has been presented to the Financial Information Sharing Committee and awaits approval. - A workshop with commercial bank staff compiling BOP data scheduled in February 2006 to address reporting weaknesses. - Improve accuracy and timeliness of source data by strengthening the ITRS and better integrating ITRS into BOP compilation. - ITRS data selection: from monthly foreign currency position return of commercial banks showing transactions between residents and non-residents. - For better integration, data on deposits and withdrawals in the return will be used for compiling some components of the service account and private transfers. - Submission of accurate returns to be emphasized at the commercial banks’ staff workshop. - Refine survey frameworks, including private capital flows survey to reduce respondent burden while maintaining required information. - Surveys framework refined. - In 2005, data from private capital flows survey together with Uganda Investment Authority data on licensed investment projects was incorporated in BOP data for 2003. - 2003 data was used to derive estimates for 2004. - Private capital flow survey data has not been timely. - Improve trade data by incorporating results of the Informal Cross Border Trade Survey and greater use of partner country data for verification. - Final results (report) of the Informal Cross Border Trade Survey have not been provided. - Trade statistics will be revised when report is finalized by UBOS and TEDD. - Improve dissemination media and format by launching a separate BOP statistics publication with greater level of detail. - Inclusion of additional details in current dissemination formats has been implemented. - Recent annual report contained detailed tables of both the BOP and the IIP. - Develop new source data and estimation techniques to ensure coverage in BOP statistics of: 1) export of freight and import of passenger transportation; 2) compensation of employees; 3) direct investment abroad; 4) the portfolio investment assets; 5) financial derivatives. - Freight and passenger transportation: - New data sources designed. - Freight transportation by mode compiled using customs data on ports of entry and exit. - Passenger transportation to be compiled with effect from January 2006 using Immigration Department data on ports of entry and exit, destination of exiting passengers and origin of arriving passengers and residency status, augmented by a monthly survey of travel prices from different airline carriers and bus transporters. - Compensation of employees: - No work done; use of national household surveys by UBOS identified as potential source. - Direct investment assets: - To be compiled in private capital flows survey conducted by TEDD through targeting enterprises with branches or related enterprises abroad. - Portfolio investment assets: - Data from the Bank for International Settlement identified as potential source. - Financial derivatives: - Revisions to commercial bank daily forex transactions reports proposed to compile additional data on forwards and swaps. ### IV. Response by the Uganda Bureau of Statistics (UBOS) — Consumer Price Index (CPI) - Expand coverage for the CPI to make it more representative. - Current index computed from consumption data collected monthly from outlets in six urban centers: two in central region, two in the east, one in the west and one in the north. - Biases: against some regions and rural areas. - ICP data (which collects from both urban and rural centers) will be used in expanded data collection programme when new index produced effective first quarter 2006/07. - Limited financial resources prevent recruitment of adequate additional staff; rural centers purposively selected (not scientific sampling) to minimize travel expenses. - Update the reference period using more recent UNHS data. - Current CPI base: 1997/98 — needs updating; process underway. - Latest UNHS results available: 2002/03 (already three years old). - 2005/06 UNHS has just come to a close; results expected in the last months of 2006. - Using 2002/03 UNHS results, new weights and new items compiled. - Collecting prices for identified new items from all centres (original six urban centres and newly incorporated rural centres) has started. - New index will have weights based on UNHS 2002/03 but prices of 2005/06. When 2005/06 UNHS results become available, adjustments in weights will be made so that both weights and prices are on 2005/06 base. - Updated index will be based on seven urban centres and seven rural centres. - A ‘High – Income’ index based on prices collected from Kampala (Capital City) only will also be computed. - Other considerations: - Adopting the above steps will increase cost of data collection and likely affect timeliness (dissemination on the last working day of the month may not be attainable). - More vehicles, personnel and funds required. - Delays associated with data collection and data capture can be tackled by provision of hand-held computers to carry out both activities simultaneously in the field. - There is no budget provision for these computers. ### IV. Response by the Uganda Bureau of Statistics (UBOS) — National Accounts - Fully adopting the 1993 SNA: - Adoption has been gradual. - Achievements to date include production of a Supply and Use Table (SUT) for year 2002 at the end of 2005. - Production of rebased GDP estimates is underway and expected to be concluded during the first half of 2006/07 financial year. - Sequence of accounts of the total economy to be produced based on the SUT and a SAM is almost ready. - Main hindrances: inadequate funds for conducting required surveys and limited recruitment of additional staff. - With independent budget line, UBOS will be able to prioritize; progress subject to level of funding available. - Undertake an agriculture census supplemented by annual sample surveys: - Funds were expected in 2005/06 budget for agriculture census but none provided; unclear for 2006/07. - Interim measure: agricultural module included in 2005/06 UNHS. Fieldwork ended in April 2006; final report expected in October 2006. - Since 2004, UBOS collecting agricultural production data through Permanent Agricultural Statistical System (PASS), funded by NORAD. - PASS coverage: five districts in PASS 2004, ten in PASS 2005, eight planned for PASS 2006. - No more funding expected from current funder; programme not expected to continue after PASS 2006. - An agricultural census is still required for proper estimation of the agricultural sector. - Undertake economy-wide business survey at least every five years, supplemented by annual sample surveys: - Last economy-wide survey (“The Uganda Business Inquiry” (UBI)) was for financial year 2000/01. - Next survey for 2005/06 was not conducted due to financial constraints. - 2006/07 budget has no provision for conducting an economy-wide survey. - An “Annual Business Inquiry” (ABI) is planned for 2006/07 financial year and is expected to cover up to 500 businesses countrywide. - Develop separate estimates for the finance industry: - Separate estimates for Financial Intermediation and Insurance produced in SUT 2002. - Rebasing of GDP to 2002 base year will produce separate estimates for the sector for all years covered by rebasing; thereafter separate estimates will always be produced. - Release national accounts in news release format with accompanying text on economic performance and reasons for revisions: - Current practice: publish revised estimates in next publication (Key Economic Indicators) following main release in Background to the Budget and Statistical Abstract publications, with brief explanations about changes. - UBOS has no immediate plans to release annual national accounts estimates and revisions in news release formats. - When quarterly GDP estimates start (first drafts expected before end of 2006/07), UBOS hopes to use the news release format for dissemination. *Prepared by the Statistics Department; Detailed Assessments Using the Data Quality Assessment Framework (DQAF); Approved July 12, 2006.* ### Part IV, section 13 to sign a UBOS oath of secrecy. The Statistics Act (Part VII, section 29) ### Part IV, section 13 to sign a UBOS oath of secrecy. The Statistics Act (Part VII, section 29) ### Confidentiality and legal protections - The Statistics Act (Part VII, section 29) prescribes penalties of a fine or imprisonment for anyone using information gathered under the act for personal gain, or providing such information to other persons without lawful authority. - All UBOS staff, even short-term employees, take the Oath of Office and Secrecy as outlined in the third schedule to the Statistical Act; this covers secrecy and prohibition on using confidential data for personal gain. - Offices are normally kept locked when staff are absent; office access is restricted to authorized staff where required. - Standard practice is to destroy questionnaires after storing for seven years. ### Legal mandate for statistical reporting and respondent obligations - The Statistics Act (Part V, section 17) provides UBOS with the power to collect information from respondents to the “best of his or her belief” and in a timely manner. - Noncompliance can result in a fine or imprisonment for the respondent, although in practice UBOS prefers to rely on gentle persuasion. - UBOS minimizes respondent burden by coordinating data collection (example: producer price index data collection coordinated with index of industrial production surveys) and by including contact details on questionnaires for assistance. ### Resources: financing, staffing, facilities, computing - Since establishment as a semiautonomous body in June 1998, UBOS has had generally adequate resources, supplemented by donors including the World Bank, the Department for International Development (DFID), and the Norwegian Agency for Development Co-operation (NORAD). - Over recent months (relative to the report), UBOS has faced financial constraints in both the level of budgeted funds and the timing of receipt of funds, affecting staff pay and timely production of indicators such as the CPI. - Present resources are not adequate to carry out the expanding range of activities outlined in the Five Year Plan. - Immediate staffing needs: - Need for five more statisticians overall, one specifically for national accounts. - National Accounts Section staffing: a head and three staff (one responsible for annual series, one for developing quarterly accounts, one new recruit). - CPI staffing: total of 21 staff — the head, three statisticians, eight statistical assistants, five data collectors, and four support staff. Section Head attended an IMF prices course; seven others have statistics degrees or diplomas. - Staff retention is good; some IT staff lost to the banking sector. - Computer resources: acceptable; internal UBOS network backups on tapes; other file backups are individual responsibility. - UBOS planned move into a new donor-funded building adjacent to the MFPED in Kampala around the end of 2005. - Financing governance issue: - Under the Statistical Act (Part III, section 7) the Board of Directors approves the annual budget and action plan. - In practice the budget is funded from a subvention from the MFPED vote (Statistical Act, Part VI, section 22 provisions for parliamentary appropriation are not used), giving MFPED influence over size and timing of UBOS funds and affecting program delivery. ### Resource management and efficiency measures - Regular staff evaluations determine training needs and suitability for promotion. - UBOS has implemented a robust financial management system producing reports for audit by the Auditor-General. - Survey and questionnaire designs follow international standards; monitored by the Coordination, Standards, Methods and Research Unit and developed with input from international experts. ### Relevance and user engagement - Data collection is demand driven. - The Coordination, Methods, Standards, and Research Unit is responsible for determining users’ needs; producer committees and communications with users are in place. - Changing data needs are monitored—for example, evolution of the poverty monitoring program. - UBOS website invites users to write to the Executive Director stating requirements. ### Quality management and oversight - UBOS vision: to be a “Centre of Excellence” in statistical production in Africa, measured by corporate performance indicators (timeliness, quality, dissemination of methodology information, usefulness measured by press quotations and research papers). - Vision published in the Corporate Plan and displayed in UBOS offices together with the Mission Statement. - Enumerators receive training and survey manuals to ensure data collection quality. - Corporate Plan sets strategic objectives and umbrella performance/effectiveness indicators for the five-year plan period; more specific indicators are in three-year rolling plans and budgets. - UBOS has wide access to international experts and frequently uses them on technical issues. - Trade-offs between resources and accuracy are recognized (example: Uganda Business Inquiry, 2002—limited range of final data published for Agriculture, Mining and Quarrying, Construction and Transport due to insufficient unit coverage). ### Assurances of integrity: professionalism, transparency, ethics - Independence: - Statistical Act supports UBOS independence; Executive Director is recommended by the Board though appointed by the Minister. - UBOS reports it produces data impartially and cites publication of unpopular poverty data as evidence. - Source and technique choices are informed by statistical considerations (e.g., comprehensive cross-checking by National Accounts Section; dissemination of poverty figures despite showing an increase). - UBOS has challenged public distortions of its publications in the past but does not systematically respond to misuse of statistics. - Transparency: - The Statistics Act is available in the UBOS library; website includes a UBOS profile summarizing vision, mission, and legal foundations. - National accounts are available to government users before public release; this practice is commonly known but not specifically publicized. - No preferential release access to CPI data. - UBOS products are clearly identified in all publications, including Background to the Budget (published by MFPED). - Advance notice of revisions to national accounts methodology/source data is not generally provided to the public, though key stakeholders are informed; the last rebase to 1997–98 was referred to in the Corporate Plan. - CPI indicates when a figure is to be revised the following month; advance notice of a rebase was provided in the GDDS website though the target date was not met. - Ethical standards: - Staff covered by the Code of Conduct (Uganda Government Standing Orders 1992). - UBOS has additional rules on Internet use during office hours and use of office vehicles. ### Methodological soundness: concepts, scope, classifications, recording - Concepts and standards: - Overall framework: System of National Accounts 1968 (1968 SNA), with certain elements of the System of National Accounts 1993 (1993 SNA) (examples: valuation of output at basic values and imports at f.o.b. prices). - UBOS working toward further 1993 SNA implementation; plan for a revised time series rebased to 2002, benchmarked on a supply and use table, to be published toward the end of 2005; this series will incorporate 1993 SNA to the extent data allow. - Scope: - UBOS compiles accounts for both calendar and fiscal years. - Range includes: - annual value added and GDP at current and constant prices; broken down into monetary and nonmonetary production by industry including a formal/informal split for manufacturing; - annual expenditure on GDP at current and constant prices; including a breakdown of fixed capital formation into private/public construction and other (machinery and vehicles). - Rest of the World Account not specifically compiled, but coordination with BOU ensures BOP statistics are largely consistent with national accounts. - Derived tables produced: percentage growth rates, percentage distributions, implicit deflators. - Current output falls short of ISWGNA minimums under full 1993 SNA implementation because they do not include: - annual value added components at current prices by activity; and - sequence of accounts for the total economy (up to net lending). - Quarterly accounts under development; supply and use table for 2002 being compiled. - Scope includes Ugandan embassies abroad; production boundary includes own-account production of agricultural goods for own consumption. - Full production account requirements not met: no published estimates of intermediate consumption or output; no independent estimates for finance industry output (implicitly included in base-year data for miscellaneous services and extrapolated forward). - Classification/sectorization: - ISIC rev 3 used for enterprise activity classification, supplemented by additional local codes (Coffee Processing, Tea Processing, Manufacture of Jaggery, Cotton Ginning). - SITC used for commodity trade classification. - COICOP underlies household final consumption estimates (used in 1999–2000 and 2002–2003 household surveys). - Basis for recording: - Valuation rules in accordance with 1993 SNA: market output at basic prices; intermediate consumption at purchaser prices excluding deductible VAT; imports/exports on an f.o.b. basis; estimate of insurance and freight available from BOP statistics. - Own-account subsistence production valued at farm gate prices. - Transactions recorded on an accrual basis except budgetary central government (measured on a cash basis). - Data collected at establishment level and recorded on a gross basis. ### Accuracy and reliability: source data, coverage gaps, timeliness - Source data mix: surveys (predominantly UBOS), administrative records, and indirect estimates. - Major deficiencies and priorities: - Agriculture statistics deficiency—agriculture contributes some 40 percent of GDP; food-crop estimates rely on benchmark volumes from 1997 and 1999–2000 household surveys extrapolated by MAAIF acreage and yield data, which are not soundly based and urgently need replacement by comprehensive data collection. - Manufacturing estimates based on Census of Business Establishments (COBE) from 1989 extrapolated by Index of Industrial Production; rebase forthcoming using Uganda Business Inquiry 2000–01 (UBI). - Gap of more than ten years between economy-wide censuses is too long; need regular program of censuses supplemented by annual sample surveys. - Index of Industrial Production needs rebasing, methodology review, and sufficient resources for regular updates. - Producer price indices are under development to improve deflators. - Construction private-sector estimates based on COBE extrapolated by IIP components; government construction based on development expenditure and aid-funded project expenditure—could be improved with better baselines and production/price indices. - Miscellaneous Services is highly aggregated; separate finance industry estimates should be compiled using standard approaches. - Positive practices: - Surveys undertaken (e.g., UBI) are soundly based on updated business register; sample and questionnaire design, field techniques, and data processing/checking of high standard. - Household surveys run regularly every two or three years since 1989 to international standards. - Ad hoc surveys conducted (example: Informal Cross Border Trade Survey started in 2004 and continuing). - Price deflators/inflators mainly derived from CPI; improvements underway with development of producer price indices. - Source data adequacy: - Overall source data generally reasonably approximate definitions, scope, classifications, valuation, and recording time required for national accounts; primary deficiency relates to inadequate annual coverage of agriculture. - Timeliness: - Household surveys produce results within six months of period end. - Financial resource difficulties lead to delays in collecting data for the Index of Industrial Production. *Source: Part IV, section 13 to sign a UBOS oath of secrecy. The Statistics Act (Part VII, section 29).* ### 3.2 Assessment of source data ### 3.2 Assessment of source data ### Source data assessment - Household sample surveys include estimates of sampling error. - Other surveys (e.g., the 2002 UBI) are analyzed for coverage, accuracy, and validity. - The 2000–01 Uganda Business Inquiry (UBI) was a national survey covering about 4,000 establishments nationwide; it was preceded by a complete enumeration to update the business register as a sampling frame. - The sample design for the UBI ensured all large businesses were covered; “large” was generally defined as employment greater than 20 persons, with variation by industry. - Household surveys are scientifically designed as stratified two-stage samples using the most recently available Population and Housing Census as the geographical area sampling frame. - The 1997 survey covered 666 Enumeration Areas and had a sample size of 6,655 households. - Substitution of households sometimes occurs, which may overstate actual response rates. - For industries such as agriculture, forestry and fishing, national accounts estimates are frequently based on expert opinion rather than sound surveys. - Base data used in the accounts often date back to the 1989 Census of Business Establishments. - An input/output study was undertaken in 1992, and a supply and use table for 2002 is currently being prepared. ### Statistical techniques (compilation and transformations) - Source surveys undertaken by UBOS are generally soundly based; systematic sampling was used and data collection combined postal and face-to-face interviewing. - Initial editing performed in the field by enumerators; second stage editing built into the computer processing program. - Nonresponse was handled using data from similar businesses in the same industry and employment band. - Main deficiencies in data transformation: - Excessive use of single indicator extrapolation. - Reliance on outdated benchmark data. - Estimates of work in progress are included in business surveys and implicit in construction estimates, but are not estimated for agriculture. This omission will become more important as quarterly accounts are developed. - Reconciliations between production and consumption in agriculture have traditionally matched one year’s consumption with the same year’s production, despite consumption lagging production by a few months; this will resurface with quarterly accounts. - Few comprehensive data exist to estimate stocks; expenditure-side estimates are based on volume changes so valuation adjustment is not required. - Taxes on products are extrapolated by volume measures (base year tax rates implicit). Trade margin volumes are estimated using base year margin rates. Expenditure estimates are independently made. ### Assessment and validation of intermediate data and outputs - Main inputs to national accounts are usually validated against other primary/secondary sources. - Agriculture estimates are consistently cross-checked and reconciled with equivalent estimates from household surveys. - Data from both the 2002 UBI and the 2002–03 UNHS Informal Sector Module were reconciled against existing national accounts estimates. - Studies drew conclusions on reasons for discrepancies and recommended solutions. - Commodity flow analysis has been used for major agriculture products; the current revision will be based on a supply and use table. - When no supply and use tables exist, statistical discrepancies occur between GDP by production and GDP by expenditure; this discrepancy is shown explicitly. ### Revision studies and practices - Estimation procedures for preliminary national accounts estimates are frequently reviewed and used in light of final data. - Revisions have been published regularly—every June and November—for many years, but this schedule is not published and is known only by established pattern. - Advance notice is not normally provided for when the next rebase is due. UBOS Corporate Plan 2002–2007 provided advance notice of the impending rebase to 1997–98, but this is not done consistently. - The data published in June are provisional and fiscal year data contain partial projections compiled before the end of the period; neither provisional nor revised data are identified as such. - Some revision analysis is done with the first set of accounts and is sometimes incorporated into the Background to the Budget text. ### Serviceability: periodicity, timeliness, and consistency - National accounts are compiled annually, meeting GDDS recommendations; because estimates are produced for both a calendar year and the June fiscal year, the estimates are implicitly six monthly. Quarterly estimates are currently being developed. - UBOS consistently publishes the first set of national accounts five months after the end of the period, within GDDS guidelines. The first publication—disseminated by the Background to the Budget document published by the MFPED in early June—contains current fiscal year data one month prior to the end of that period and thus includes forecasted elements; the first nonforecasted set of accounts is for the period ending the previous December. - Estimates of GDP by production and expenditure are produced independently; regular reconciliation exercises use the commodity flow technique. Periodic input/output studies and supply and use tables in preparation support internal consistency. - Consistent series of GDP by type of economic activity and expenditure on GDP are available back to the early 1980s. - National accounts are consistent with the BOP and merchandise trade statistics; differences are reconciled by the ITSC. UBOS bases budgetary central government estimates on MFPED data (consistent with GFS); extrabudgetary central government and local government estimates have been done independently but the new Government Finance Statistics Technical Working Group will ensure future consistency. Agriculture production and consumption figures are reconciled regularly. ### Accessibility, metadata, and user assistance - National accounts data are published by type of activity and expenditure in current and constant prices as part of the Background to the Budget document (MFPED); commentary and charts included. Detailed tables also published in the quarterly Key Economic Indicators and the annual Statistical Abstract (produced by UBOS). The Statistical Abstract contains commentary on reasons for growth in each industry. - Dissemination is through publications and posting on the UBOS website; there are no specific information releases designed to facilitate publication of national accounts information in local newspapers. - No precise preannounced schedule date for data release exists, but the timing of the budget (first release) is known by regularity. Government receives data for budget purposes prior to public release; authorities do not disclose this to outside users. - Further data not routinely disseminated are available on request; source data publications encourage use of underlying data sets for detailed analysis. - Sources and methods relating to current national accounts compilation are not readily available. GDDS metadata on the IMF website date back to February 2004–July 2002 in one case. - Published data in main publications include a full range of GDP and expenditure tables. Uganda Facts and Figures publication 2003 (the 2004 has not been published yet) has basic information and charts. The website has a layman’s guide to GDP in the frequently-asked questions section. - All publications contain a general e-mail address for enquiries and refer readers to the UBOS website. A list of publications is published as an appendix to the “Uganda Facts and Figures” booklet; the website www.ubos.org indicates a list of available UBOS publications and prices. *Source: _cr06269 - 3.2 Assessment of source data* ### 3. Accuracy and reliability ### 3. Accuracy and reliability ### 3.1 Source data - Two main source data for CPI production: household surveys (regularly since 1989, sometimes annually, sometimes two-yearly) and the UBOS CPI price collection program. Both are continuously reviewed and cross-checked. - The 1997 UNHS—the basis for the current weights—covered March to November 1997; seasonal bias for December–February was eliminated by identifying commodities with higher seasonal consumption and estimating total consumption using the commodity flow technique (matching supply from production and net imports with household consumption and other demands). - UNHS design and coverage: - Scientifically designed stratified two-stage sample using the 1991 Population and Housing Census as the geographical sampling frame. - Each district was a stratum with substratification into district, town, other urban areas (trading centers) and rural areas. - Survey covered 666 Enumeration Areas and had a sample size of 6,655 households. - Questionnaire pilot tested; enumerators trained and supervised. Some substitution of households occurred. - All private households covered; institutions excluded. Gulu and Kitgum were excluded because of security issues; CPI weights were adjusted using population data and other ratios based on historical information. - Price collection frequency and scope: - Perishables (fruit and vegetables) and charcoal: collected twice a month. - Most other commodities: collected monthly. - Rent: collected quarterly. - Education charges: collected three times a year at the beginning of each term. - Electricity charges: collected directly from the Uganda Electricity Distribution Company whenever charges are revised. - Selection of outlets: purposive approach. - Selection of products: cutoff of 0.05 percent of total expenditure; one or several product varieties chosen to represent each item. - Price observations and coverage: - For producing the CPI, some 2,600 price observations are collected each month, from 550 outlets, covering 121 items. - Additional price data are collected for ICP needs and to allow product substitutions and additions (e.g., electronics). - Price collections are undertaken in the six urban centers by staff located in each center; supervised by more senior staff from Kampala for at least some pricing days each month. - Comprehensive product description guides where in the market each observation should be purchased, mode of observation, routine for estimating price, and other pertinent observations. - Rented dwellings: prices taken from a fixed sample of existing tenants or landlords in each center. - New products identified from general knowledge, observation, and household expenditure surveys. ### 3.1.2 Consistency with definitions, scope, classifications, valuation, and time of recording - Source data are consistent with CPI definitions and scope, with noted exceptions; appropriate adjustments made where deviations occur. - Only prices known to change occasionally are collected less frequently than monthly (example: school fees change at beginning of term). ### 3.1.3 Timeliness of source data - Household survey data usually available within six months of the end of the period (adequate for CPI purposes). - Price collection observations generally relate to the first half of the month; centerpoint of price observation is probably the 10th of each month rather than the 15th. - CPI is always published on the last working day of the month to which it relates; a truer measure of timeliness would probably be five-seven days after the end of the period. ### 3.2 Assessment of source data - Household surveys are based on scientific samples; sample errors are calculated. - Nonsampling errors mitigated through extensive enumerator training and supervision. - Adjustments made for items typically understated in household surveys and items of particular importance in Uganda using the commodity flow technique (items adjusted included alcoholic beverages, soda, tobacco, and sugar). - Prices collected are routinely subjected to considerable scrutiny. ### 3.3 Statistical techniques - Compilation procedures organized to minimize errors: - Price averaging done in the field; outliers confirmed or rejected at that point. - Average prices are further scrutinized in Kampala by comparison with past months. - Computer entry of price data is double checked manually. - Nonresponse adjustments: - If a commodity has observations in three markets one month and only two the next, a price is estimated for the missing market to avoid spurious price changes. - Temporarily missing products: imputed using the class mean approach (price change estimated from price change of other similar items in the same subgroup). - Seasonal products treated similarly. - Permanently unavailable products and closed outlets are replaced. - Quality adjustments: - Very little quality adjustment is required in practice, but this will need review when cars are introduced in the next revision. - Secondhand clothing: price changes estimated by proxy using changes in wholesale prices of imported bales of clothing due to quality-difference problems. - Introduction of new products/outlets generally occurs at the time the index is revised. - Other statistical procedures: - Elementary level indices mostly based on arithmetical averages of price observations; rents use a geometric mean. - CPI uses the modified Laspeyres formula. - Index weights have been price adjusted to align with the price reference period. - The weight reference period is now nearly eight years old, and as it was based on price adjusted data it should be updated as soon as possible. - Elsewhere in the assessment the base is noted as seven years old and needs to be updated. ### 3.4 Assessment and validation of intermediate data and statistical outputs - Intermediate results are validated against other information: - Household survey data cross-checked against production and imports; adjustments made to items such as alcohol and tobacco. - Production and consumption of agricultural products fully reconciled each time a household survey is completed to ensure CPI weights are correct. - Unusual movements in the index are investigated during the price validation process. - CPI data subject to a wide range of checks on prices and consistency of weights. ### 3.5 Revision studies - At the last revision a study compared new weights with “effective weights” of index subgroups by moving old index weights with price changes to determine their effective weight at the time of the most recent household survey and comparing with new survey weights to detect large differences pointing to data problems. - Additional revision studies were undertaken for internal use only; ongoing household surveys include comparisons with previous surveys as part of published reports. ### Key assessments and limitations highlighted in the Data Quality Assessment Framework table - Insufficient staff and funds to cover the rural areas. - Covers only urban prices and excludes owner-occupied dwellings. - Base is seven years old and needs to be updated. - Metadata available but are out of date (GDDS metadata on the IMF website dates back to July 2002). - Practices largely observed across many assessment elements (see table for element-level outcomes). *Source: _cr06269 - 3. Accuracy and reliability* ### 0.2 Resources ### 0.2 Resources ### Staff, facilities, computing resources, and financing - Resources are adequate for the needs of most of the fiscal data programs, with sharing of staff during peak times. - Resources are insufficient to enable the annual compilation of GFS for extrabudgetary central government and the social security fund. - Resources are insufficient for compiling GFS aggregates and major components subannually for local government, extrabudgetary central government, and the social security fund at frequency requirements from A Manual on Government Finance Statistics 1986 (GFSM 1986). - As the MFPED expands, resources, particularly accommodation, may come under pressure. - The Accountant-General’s Department has 44 chartered accountants among its staff. - Senior managers have tertiary qualifications and are very experienced. - Staff receive professional, orientation, and on-the-job training; the Government pays for continuous professional development courses provided by the Institute for Certified Public Accountants of Uganda. - Fiscal Section staff in the MFPED compiling government fiscal data are all qualified economists/statisticians, with a number holding masters degrees in economics. - Employees attend workshops, seminars, and training courses including IMF GFS courses; employees may pursue higher studies while in employment. - All employees have access to their own personal computer; most internal communication is by e-mail. - Most source data remain in hard copy; staff enter data into the database and undertake compilation and analysis using Excel. - Introduction of the IFMS will establish a wide area network and automate many processes. - Daily backups are made of the database and stored off site. - A disaster recovery plan has been developed and construction of an external site is to commence in approximately two months. ### Measures to ensure efficient use of resources - Annual reviews of staff performance are conducted. - Resources to produce accounting and GFS data are budgeted, measured, and reviewed annually. - Monthly meetings are held to review activities. - There is a specific allocation of resources for the compilation of GFS; however, it is subject to budget cuts in the case of underperformance of domestic revenues. - The MFPED is considering the protection of resources for GFS against budget cuts. ### Relevance and user monitoring - Main data users: the Macroeconomic Policy Department, Treasury Department, Inspectorate of the Accountant-General’s Office, the BOU, UBOS, and the IMF. - Uses of the data: monitor budget performance, fiscal analysis, liquidity management, and external reporting. - The Accountant-General’s Department addresses new and emerging data requirements subject to the needs of major stakeholders. - The needs of users outside government, other than the IMF, are not monitored. ### Other quality management - Processes are in place to ensure quality: meetings with all government accountants emphasize quality. - The MFPED, with the BOU and UBOS, has established committees to examine data quality and interrelationships between datasets. - Staff training emphasizes the importance of quality and how it can be achieved. - Collection and processing of government finance data are vested in the government accounting systems. - The Public Finance and Accountability Act, 2003 specifies appointment and duties of accounting officers for each agency; these officers are responsible for revenue and expenditure reporting, internal control mechanisms, and internal audit. - The Auditor-General performs annual audits, examines financial reports, and reports on the outcome; annual audit reports are submitted to parliament. - There is no trade-off between timeliness and accuracy; extra staff are brought in from the Debt Department and the Internal Audit Department during peak periods when the Accountant-General is preparing final accounts. - Internal Audit staff focus on quality control. - GFS data are compiled on a timely basis; there are delays in dissemination (see 4.1.2). ### Assurances of integrity — Professionalism - The Public Finance and Accountability Act, 2003 Section 33 (2) states that “the Auditor-General, in performing his or her functions, shall not be under the direction or control of any person or authority.” - The Public Finance and Accountability Regulations, 2003 provide for strict application of accounting principles and control mechanisms. - Fiscal statistics are compiled on an impartial basis using available sources, mainly accounting system data. - No statistical techniques are used in compilation since all disseminated data are obtained from actual accounting records prepared in accordance with The Public Finance and Accountability Act, 2003, The Public Finance and Accountability Regulations, 2003, and Treasury Accounting Instructions. - MFPED officials provide advice and explanations to other agencies for incorporation in publications; data misinterpretations or misuse are addressed through formal channels within the MFPED. ### Assurances of integrity — Transparency and ethics - The Public Finance and Accountability Act, 2003 is available to the public and contains general terms and conditions under which accounting data are collected and reported; some terms are disseminated on the IMF DSBB. - No other documentation describing the process of collection, processing, and dissemination for GFS is available to the public either in hard copy or electronically. - The MFPED, the BOU, and UBOS share data prior to release to undertake accuracy checks and data reconciliations; this process is not publicly identified. - Government finance data disseminated by the MFPED are shared with the BOU, UBOS, donors, the IMF, and the World Bank; statistical tables released in BOU and UBOS publications include a footnote disclosing the source of the data. - Advance notice of major methodological changes is given through the press or seminars (example: IFMS implementation advised through the press, seminars, and the MFPED website). - A Code of Conduct exists (Uganda Government Standing Orders 1992); staff are acquainted with it. - The MFPED is drafting a code of conduct based on the code of the U.S.A. internal audit regulator. ### Methodological soundness — Concepts and definitions - Concepts and definitions for budgetary central government and local government data are based on GFSM 1986. - Migration from GFSM 1986 to GFSM 2001 has started, with changes to methodology and introduction of a new chart of accounts based on GFSM 2001. - Noted methodological points where Uganda has commenced migration: - Interest payments and external loan repayments are recorded on a due-for-payment basis; - Payments of arrears are recorded below the line; - Sales of equity other than shares (privatization) are recorded below the line as a disposal of a financial asset; and - Grants in kind, and the equivalent disbursements thereof, are included in revenue (as grants) and current or capital expenditure, respectively. - Detailed budgetary central government data compiled for revenues and grants, expenditures and lending, and financing; functional expenditure presentation reflects Uganda’s national budgetary nomenclature and is not bridged to COFOG. - Budgetary central government data are also prepared monthly on a cash flow statement basis for policy purposes in a modified GFSM 1986 format; a cash budgetary balance is derived as total domestic revenues and budget support minus total locally funded expenditure (recurrent and capital expenditures and net lending). - MFPED compiles outstanding central government domestic debt stock monthly, classified by holder and by type (government debenture or Treasury bills). - BOU disseminates partial monthly data including total central government outstanding nonbank domestic borrowing, and commercial bank and the BOU holdings of government securities; data on outstanding central government external debt are also provided. - MFPED compiled GFS data for local government for 1997–98 to 2001–02; local governments provided spreadsheets with additional detail. MFPED intends to compile local government data annually. - The exercise was partially undertaken in 2003–04 for reference year 2002–03 but not completed due to budget constraints; MFPED plans to finalize compilation for 2002–03 and compile 2003–04 in 2004–05. In future, local government data will be compiled with a one-year lag. - Local government data were reported to the IMF for the Government Finance Statistics Yearbook 2004 in accordance with GFSM 2001. - The Government has introduced an IFMS supporting improved public sector budgeting, financial management and accounting; a new chart of accounts was implemented for budgetary central government and local government from July 1, 2004, closely aligned with GFSM 2001 classifications. - The IFMS is being pilot tested by a number of ministries and local governments. - Reporting will continue on a cash basis with a move to accrual basis planned in the longer term. - Two IMF-GFS technical assistance missions assisted with the new chart of accounts and bridge tables to GFS classifications. - MFPED commenced reporting to the IMF on the basis of GFSM 2001 for the Government Finance Statistics Yearbook 2004; data were compiled on GFSM 1986 and then converted to GFSM 2001 using a bridge table. - Reporting to the IMF for operational purposes remains on a GFSM 1986 basis; dissemination by MFPED on budgetary central government operations will continue on GFSM 1986 for the time being. - As source data from July 1, 2004 are classified under the new chart of accounts, GFS will be compiled on GFSM 2001 and then converted to GFSM 1986 using a bridge table. ### Scope - The general government sector consists of budgetary central government, extrabudgetary central government, the National Social Security Fund, and local government. - GFS currently are compiled for budgetary central government and local government. - Data available on most cash transactions of budgetary central government plus amounts for grants received in kind. - Transactions associated with project aid accounts with commercial banks are currently not included in fiscal operations data. - From January 1, 2005 project aid funds must be deposited into project accounts at the BOU; a transition period of 18 months is granted to transfer all project aid accounts from commercial banks to the BOU. - Transactions in BOU accounts are regularly reported by the BOU to the MFPED. - The scope of budgetary central government operations data is broadly in accordance with GFSM 1986, but a national functional expenditure classification is used instead of COFOG. - Cash-based data for local government are available for 1997–98 to 2001–02 in accordance with both GFSM 1986 and GFSM 2001. - In the longer term, authorities plan to compile GFS for extrabudgetary central government and the social security fund and to consolidate central government and general government data. - Data are provided on central government gross debt classified by residency (foreign/domestic) of the counterparty. - Local governments are not authorized to incur debt; short-term borrowings backed by local revenues or unconditional grants may be allowed after clearance by the Ministry of Local Government. - Full coverage of budgetary central government and local government is achieved when GFS data are first compiled for a reference period. ### Classification/sectorization - Source data for revenue, expenditure, and financing transactions are classified in the new chart of accounts in accordance with GFSM 2001 classifications. - The chart of accounts provides for detailed classification of transactions. - Data are presented in GFSM 2001 format for IMF Government Finance Statistics Yearbook reporting. - Data are presented in a format broadly in accordance with GFSM 1986 in reporting to the IMF for operational purposes and in the MFPED publication Background to the Budget; BOU and UBOS use these as source material. - A national functional expenditure classification is used for current dissemination; a bridge table has been prepared to enable future COFOG classification and presentation. - The institutional structure of general government is in accordance with GFSM 1986. - GFS data are provided separately for budgetary central government and local government. ### Basis for recording - Tax revenue is recorded on a collections basis (when collections are receipted); nontax revenue is recorded on a cash basis. - Expenditure is recorded on a check-printed basis for central government and on a release basis for transfers to local governments and other institutions receiving block grants. - Financing is recorded at the time the transfer of funds is recorded by the BOU. - Domestic debt is recorded on a mixture of cost value (issue price) and face value by the banking system. - For amounts denominated in foreign currency: - deposits are credited using the BOU “on spot” rate for that day; - donor inflows, recorded in U.S. dollars, and debt servicing are converted to Ugandan shillings using the average monthly interbank rate; and - debt liabilities, recorded in U.S. dollars, are converted to the national currency using the end of period rate. - GFSM 1986 recommends converting foreign currency transactions using the midpoint between the buying and selling market rates on the date of recording. - Transactions are generally recorded on a cash basis for central government in accordance with GFSM 1986. - Domestic interest payments are recorded on a due-for-payment basis. - Local government activity is recorded on a cash basis by district councils and on an accruals basis by municipal and town councils. - All transactions are shown on a gross basis, except financing transactions and corrective transactions (such as refunds of taxes), which are shown net, in accordance with GFSM 1986. - Net lending is recorded as prescribed in GFSM 1986, with repayments deducted from lending. ### Accuracy and reliability - (Section header present; no additional text in the provided content beyond the header.) *Source: _cr06269 - 0.2 Resources* ### 3.1 Source data ### 3.1 Source data ### 3.1.1 Source data are obtained from comprehensive data collection programs that take into account country-specific conditions - Data collection programs used to compile source data are comprehensive for revenue, expenditure, and financing of budgetary central government. - Uganda Revenue Authority (URA) compiles data on tax and nontax revenue. Revenue data are provided to the Tax Policy Department, Directorate of Economic Affairs (MFPED), who pass the data to the Macroeconomic Policy Department (MFPED). - The Trade and External Debt Department (BOU) advises the Macroeconomic Policy Department and the Accountant-General on timeliness of budget support disbursements. - Expenditure data for budgetary central government units are captured at three levels: releases (money transferred to agencies), checks printed, and checks cashed. - Data compiled by the Ugandan Computer Services (MFPED) on checks printed are provided aggregated to the Fiscal Section of the Macroeconomic Policy Department. - Releases data are used for transactions where no checks are issued. - From January 1, 2005 project aid funds are required to be deposited with the BOU (see 2.2.1). Transactions in accounts with the BOU are captured by the MFPED systems. Data on the remaining project aid funds with the commercial banks are not collected. - Financing data are sourced from the monetary survey, the general ledger of the BOU, and the central depositary system for securities. - BOU compiles debt data. The Treasury will be responsible for the compilation of debt data in the future. - Data for local governments are sourced from the final audited accounts of each local government and supplementary information provided by the local governments. - Financial information is provided quarterly to the MFPED by extrabudgetary central government units and the National Social Security Fund. Audited financial accounts are submitted also to the MFPED. - The IFMS is currently being pilot tested by a number of ministries and local governments. - From July 1, 2005, the IFMS will go live and will capture data electronically for all budgetary central government units and be pilot tested with 10 local government units. - The new chart of accounts is closely aligned with the classifications of the GFSM 2001. IMF-GFS technical assistance missions in recent years have worked with the authorities to develop bridge tables between the draft new chart of accounts and the GFS classifications. - A comprehensive register of individual general government units is maintained and updated annually by the Department of Public Service. However, the budget automatically captures any new units, and it is possible the list of units covered by the budget is more up-to-date than the list of the Department of Public Service. ### 3.1.2 Source data reasonably approximate the definitions, scope, classifications, valuation, and time of recording required - Source data for budgetary central government and local government are reported in accordance with the new chart of accounts, which was developed on the basis of the classifications of the GFSM 2001. - The codes and definitions closely align with the GFS classifications and definitions. - The new chart of accounts does not align with the GFSM 2001 functional classification of expenditure. However, a bridge table has been prepared for use with data reported under the IFMS. - A cash basis of recording is used in the present system and will be used initially in the IFMS. The authorities plan to move to an accruals basis in the future. - Extrabudgetary central government units and the National Social Security Fund report quarterly and annually to the MFPED. However, these units have their own charts of accounts, which are not consistent with the GFSM 1986 or GFSM 2001 classifications. ### 3.1.3 Source data are timely - Source data on budgetary central government operations are timely. - Monthly cash flow data are available in the second week following the reference month. - Revenue data are available on the fifteenth day after the reference period. - Financing data are available one month after the reference period. - Annual transactions data are the sum of the months. Preliminary data are available two months after the reference year. - Budgetary central government units have to submit final accounts to the Accountant-General within three months of the reference year. Final audited data are available eight months after the reference year. - Local governments must submit final accounts to the Auditor-General within four months of the end of the financial year. Final audited data usually are available eight months after the reference year. - Source data for central government debt are timely with data available within two months of the end of the reference year. ### 3.2 Assessment of source data - Routine manual cross-checks and reconciliations are undertaken to check accuracy of source data. - For expenditure, Ugandan Computer Services, Treasury and Fiscal Section share the same classifications. If cross-checks by the Fiscal Section reveal an error in classification, the Ugandan Computer Services is contacted and adjustments are requested. - For financing, consistency checks are made with banking data. The adjustment line between the overall deficit/surplus and financing is an indicator for compilers of the accuracy of the source data. - For final audited accounts, a comparison is made with resources, commitments and debt numbers and any discrepancies are discussed with the Auditor-General. - For local government, contact may be made directly with the relevant units to resolve discrepancies. - For debt numbers, the MFPED undertakes a monthly reconciliation with the BOU. Actual payments are checked against scheduled payments and any differences in timing are queried. ### 3.3 Statistical techniques - Compilation procedures currently are manual. The introduction of the IFMS will automate many procedures. - Projected data are replaced with preliminary data and then with final data for each reference period. - If errors are identified, data will be corrected in the period in which the error occurred. - As data are cash based, annual data are the sum of the monthly data. - Compilation procedures for cash flow estimates and local government finance statistics are documented in respective manuals. - Bridge tables have been prepared between the accounting and GFS classifications. - Data adjustments (for the check float and revenue in transit) are made to bring the overall deficit/surplus and financing into closer alignment. - The basis for estimation of the split between project grants and loans for donor funds has been confirmed from examination of commitments data for several years. ### 3.4 Assessment and validation of intermediate data and statistical outputs - The MFPED undertakes a range of checks against other information. - Final accounts are audited. - Total cash flows for the year are checked against audited data. - Revenue receipted and deposited can be reconciled. - Expenditure data are captured at three levels and reconciled. - Actual debt payments are reconciled with scheduled debt payments. - Statistical discrepancies in intermediate data are assessed and investigated. - Several committees, including a committee for “Government Finance Statistics Reconciliation,” have been established to examine reconciliations and identify ways to improve the data. - Replacement of manual procedures with automated IFMS should minimize errors in compilation. - A reconciliation of debt stocks and payments is undertaken. Data on revaluations are not captured. - Statistical discrepancies and other potential indicators of problems in statistical outputs are investigated. - Compilers check statistical outputs horizontally and vertically to reduce discrepancies. - Values not within expected ranges are identified and investigated. - Reconciliations are prepared and IMF-GFS technical assistance missions have worked with authorities on this issue. ### 3.5 Revision studies - Revision studies are undertaken as part of the revisions process. - An error identified in a subsequent year is corrected, using an adjustment line, in the annual data for the year in which the cash flows actually occurred. - Monthly cash flows are not revised; the revision is not carried through to the subannual data. - Revisions to budgetary central government data are documented by way of footnotes to compilation spreadsheets. Electronic and hard copies for each period are archived. - For debt, revisions are documented on a paper file and summary files are archived. ### 4 Serviceability #### 4.1 Periodicity and timeliness - Periodicity follows dissemination standards. - Cash flow statistics (broad aggregates only, which do not meet GDDS requirements) for budgetary central government operations are disseminated monthly in the BOU’s Monthly Economic and Financial Indicators. Detailed monthly cash flow statistics on a GFSM 1986 basis are available on request. - Aggregate GFS data on central government budgetary operations are released quarterly in the BOU’s Quarterly Economic Report. - Monthly data are summed to provide quarterly, half yearly, and annual data. The GDDS requirement for the release of statistics on central government budgetary operations quarterly is met. - Statistics for domestic central government debt are compiled monthly by the MFPED and disseminated quarterly in the BOU’s Quarterly Economic Report. - Statistics on external central government debt are disseminated annually in the MFPED’s Background to the Budget. The GDDS requirement for the release of central government debt statistics annually is met. - Timeliness follows dissemination standards. - Monthly cash flow statistics (broad aggregates only, which do not meet GDDS requirements) for budgetary central government operations are disseminated approximately five weeks after the reference month. - Despite timely compilation of GFS data, delays occur in dissemination. Quarterly budgetary operations data on a GFS basis are released in the BOU’s Quarterly Economic Report. The latest issue available on the BOU’s website is for June quarter 2004 and it includes data for March quarter 2004. The GDDS requirement for release within one quarter of the reference quarter is not being met. - Quarterly statistics for central government domestic and external debt are disseminated in the BOU’s Quarterly Economic Report, with the latest quarter available being for March quarter 2004. - Annual statistics for central government external debt are disseminated in the Background to the Budget 11 months after the reference year. This is not in accordance with the GDDS requirements because annual data for central government debt are required to be released within two quarters of the reference year. #### 4.2 Consistency - Statistics are consistent within the dataset. - Major aggregates (revenue, grants, recurrent expenditure and development expenditure) equal the sum of their respective components. - Net result of revenue and grants minus expenditure (recurrent and development) and net lending equals the overall deficit/surplus. However, an adjustment line is added to financing to match the overall deficit/surplus. The discrepancy is due to: - differences in the time of recording. Transfers to local governments are recorded above-the-line on the basis of releases made, while the below-the-line data show the actual changes in bank balances; - recording of externally financed development expenditure. No actual data are available on a monthly basis for externally financed development expenditure and actual annual data are only available about six months after the fiscal year end. As a result, the MFPED estimates the monthly expenditure. The below-the-line counterpart entries are the actual changes in the BOU and commercial account balances; and - different foreign currency conversion rates are used for some above-the-line transactions compared to the below-the-line counterparts, for example, donor financing. - The MFPED makes adjustments to account for the difference in the timing of recording of expenditure data (the check float) and for revenue in transit. - Monthly meetings of key stakeholders are held to discuss monthly cash flow data and policy implications. - Ugandan Computer Services (MFPED) and the BOU regularly meet to discuss discrepancies. - Summation of the months is used to compile quarterly, half yearly and annual statistics; if an error is discovered, correction is made to the annual data and the monthly cash flows are not revised—the revision is recorded in an adjustment line. - Relationship between debt flows and stocks is monitored. - Statistics are consistent or reconcilable over a reasonable period of time. - Consistent time series available for: - budgetary central government operations monthly cash flow series from 1997-98 and annual series for longer; and - central government debt monthly for the last five years and annually for longer. - When methodology changes occur, historical series are reconstructed as far back as reasonably possible. - Detailed methodological notes are not prepared for changes to budgetary central government operations data; changes are footnoted in compilation spreadsheets and published tables. For central government debt, changes are documented on paper files and footnoted in published tables. - Unusual changes in economic trends are explained in commentary on fiscal statistics in relevant publications. - Statistics are consistent or reconcilable with those obtained through other data sources and/or statistical frameworks. - MFPED examines consistency of GFS with banking sector transactions and debt flows and stocks. - Monthly reconciliations are made with BOU debt data. MFPED checks scheduled debt repayments against actual payments and investigates discrepancies with the BOU. - Trade and External Debt Section (BOU) is responsible for reconciliation of external debt data in the GFS and the BOP; reconciliations are regularly prepared and discussed with the MFPED. - Dataset on budgetary central government operations is an input into national accounts; national accounts supplement with extrabudgetary central government and local government data obtained from various other sources—statistics in national accounts are therefore not reconcilable with those presented in the budgetary central government operations table. - A new committee has been established to undertake reconciliation of the GFS with national accounts general government sector; committee members are from MFPED, UBOS, BOU, and the Auditor-General’s Office, and are considering rationalization of collection of data from local government. #### 4.3 Revision policy and practice - Revisions follow a regular and transparent schedule. - There is no written policy on revisions. - Revisions during the year are performed routinely and are incorporated in disseminated data, with explanations provided in footnotes. The revisions policy and practices are not made public. - Preliminary and/or revised data are clearly identified. - Projected, preliminary, final and revised data are clearly identified in publications tables. - Studies and analyses of revisions are made public. - Studies and analyses of revisions are not disseminated to the public. Reasons for revisions are investigated and the revisions are footnoted on relevant publication tables. ### 5 Accessibility #### 5.1 Data accessibility - Statistics are presented in a way that facilitates interpretation and comparisons. - There is no statutory requirement for the MFPED to publish data on either budgetary central government operations or central government debt. - MFPED compiles GFS on the basis of GFSM 1986 and shares the data with the BOU and UBOS. A summary table, broadly in line with the GFSM 1986 Summary Table of Major Components, is disseminated by the MFPED, the BOU and UBOS. - Detailed monthly cash flow GFS series are available on request from the MFPED. A current and capital split of revenue and expenditure classified according to the GFSM 1986 functional classification are not available. - UBOS compiles and disseminates, in its annual Statistical Abstract, detailed tables on revenue and expenditure of selected subsectors of the general government sector. The latest issue is for 2003. - Government and government-guaranteed foreign debt data are disseminated in the MFPED publication Background to the Budget and the Annual Report of the BOU. Data include external debt repayments, by principal and interest. A forward schedule of projected repayments is not published. - In MFPED, BOU and UBOS publications, time series (up to four years) are presented along with commentary, charts and graphs on government operations and debt. - Dissemination media and format are adequate. - Data for budgetary central government operations are disseminated in electronic files and, in some instances, in hard copy. Electronic releases are available on the websites of MFPED, BOU, and UBOS. - Some users have experienced problems accessing files on the MFPED website. More detailed statistics are available on request in Excel spreadsheets. Analysis is provided in publications. No explanatory notes are provided with disseminated data. - MFPED does not publish data for local government, but the data are available on request. Local government data have been published by the IMF in the Government Finance Statistics Yearbook 2004. - Statistics are released on a preannounced schedule. - MFPED does not have a schedule announcing in advance the release dates for fiscal statistics. No press release is issued when publications are released or data are put up on the MFPED website. - The budget process is available on the MFPED website and identifies months in which the Background to the Budget and budget outturn information are to be released. - Publications of UBOS and the BOU, which include the GFS, are not released to a preannounced schedule. - Statistics are made available to all users at the same time. - Statistics are not made available to all interested users simultaneously. MFPED shares data with the BOU and UBOS prior to release to reconcile with other datasets and ensure accuracy. - The press is not briefed in advance of releases. - Statistics not routinely disseminated are made available upon request. - Detailed fiscal statistics are made available on request. Customized tabulations may be provided to meet specific requests. - If publications are provided on request a fee may be charged. Otherwise, no fees are charged for fiscal statistics. - Availability of additional statistics and procedures for obtaining them are not publicized. Ugandan government agencies are aware of availability and the need to submit a formal request to the Permanent Secretary (MFPED). The MFPED address is provided on the MFPED website to assist users wishing to contact the MFPED for additional statistics. *Source: _cr06269 - 3.1 Source data* ### 5.2 Metadata accessibility ### 5.2 Metadata accessibility ### 5.2.1 Documentation on concepts, scope, classifications, basis of recording, data sources, and statistical techniques is available, and differences from internationally accepted standards, guidelines, or good practices are annotated - The GDDS metadata contain only brief descriptions of concepts and classifications in use, and broadly describe departures from international standards. - The GDDS metadata on GFS are reviewed and updated periodically. - The GDDS metadata are available on the IMF’s DSBB website. - The new chart of accounts, available on the MFPED website, provides: - a list of budgetary central government and local government units; and - detailed descriptors for each code for revenue, expense, assets and liabilities. - Manuals provide detailed metadata on cash flow and local government finance statistics for internal use. ### 5.2.2 Levels of detail are adapted to the needs of the intended audience - No general use or more specialized information on the GFS other than that disseminated on the DSBB is available to the public. ### 5.3 Assistance to users #### 5.3.1 Contact points for each subject field are publicized - Prompt and knowledgeable service and support are available to users of the GFS. - No contact points are identified on statistical releases. - The agency responsible for the compilation of the data is noted under each table released by the MFPED, the BOU and UBOS, and the address is provided for the agency releasing the publication. #### 5.3.2 Catalogs of publications, documents, and other services, including information on any charges, are widely available - A list of the MFPED publications is available on the MFPED website. - There is no catalog of publications. ### Data Quality Assessment Framework: metadata and assistance (summary observations) - Metadata accessibility: Metadata as disseminated on the DSBB provide limited information. - Data accessibility: Although the new chart of accounts and bridge table allow for the GFSM functional classification of expenditure, such data have not yet been released. - Assistance to users: No contact points are provided. No catalog of publications. *Source: _cr06269 - 5.2 Metadata accessibility* ### 0.3 Relevance ### 0.3 Relevance ### 0.3.1 The relevance and practical utility of existing statistics in meeting users’ needs are monitored - The Mission Statement of the BOU, published on the website, stipulates that the BOU is committed to fulfilling the need of the public and takes pride in offering the best services to customers. - The Prayer Breakfast Group performs an advisory role for BOP compilation and outlines new data requirements. - Users’ feedback mechanisms: - Monthly forum of executives of the commercial banks organized by the Uganda Banks Associations, with participation of the BOU. - Weekly meetings of the BOU Research Department and Public Relations Department with media. - Financial Market Operation Committee (FMOC) (comprising External Sector Policies Division and Investment Division in External Operation Department) monitors market developments, holds daily discussions, and shares findings with BOPS staff. - The Executive Director of the Research Function participates in the annual meetings of the IMF Committee on Balance of Payments Statistics. - Data users are informed on periodicity and timeliness of BOP data through the GDDS website, which is linked to the national website. ### 0.4 Other quality management #### 0.4.1 Processes are in place to focus on quality - The Governor of the BOU emphasizes the need for accurate and reliable statistics in public meetings. - Management recognizes the trade-off between timeliness and accuracy/reliability and treats quality of BOP data as a function of coverage and timeliness of source data. - Preliminary reports are produced subject to revisions; annual reports can be delayed until more reliable data sources arrive. - Annual internal training seminars emphasize quality. #### 0.4.2 Processes are in place to monitor the quality of the statistical program - No documentation exists to facilitate consistent quality review procedures across collection, processing, and dissemination stages, but reviews are undertaken to identify problems at some stages of data collection. - The Prayer Breakfast Group reviews numbers and monitors data, especially ahead of IMF Article IV consultations. - BOU provides quarterly reports to the IMF on implementation of its work plan detailing achievements and problems in meeting deadlines. #### 0.4.3 Processes are in place to deal with quality considerations in planning the statistical program - BOPS contributes to the BOU annual Strategic Plan, based on the action plan from the IMF technical assistance mission report that outlines required quality standards and emerging data requirements. ### 1. Assurances of integrity #### 1.1 Professionalism ##### 1.1.1 Statistics are produced on an impartial basis - The Mission Statement of the BOU, published on the BOU website, states that the BOU rigorously upholds integrity in all its activities. - Bank of Uganda governance and appointment details: - Bank of Uganda Statute, 1993 Article 8: governing body is a Board of Directors. - Article 9: a person may be appointed a director if he/she has recognized qualification in economic, financial, business, or banking experience. - Article 28: a governor shall be a person of recognized financial or banking experience and shall be appointed by the President on the advice of the Cabinet. - Staffing and human resources: - BOU Administration Manual Chapter 3 (3.1) states BOU shall attract, motivate and retain the right people with the right knowledge, skills, attitude, and behavioral characteristics. - Recruitment uses rigorous selection mechanisms with established minimum qualification requirements, written and practical tests, interview panels, and a probationary period of not less than 6 months. - BOU staff encouraged to undertake research and produce publications; recent publications related to BOP compilation issues are listed (some available on the BOU website). ##### 1.1.2 Choices of sources and statistical techniques as well as decisions about dissemination are informed solely by statistical considerations - Choice of source data and statistical techniques for the BOP is made by BOPS staff and is based on statistical considerations only. - BOP staff work closely with colleagues in TEDD; interagency groups can advise on sources and methodological changes (e.g., PCFS). - Selection and design of surveys are based solely on statistical considerations and international recommendations. ##### 1.1.3 The appropriate statistical entity is entitled to comment on erroneous interpretation and misuse of statistics - When there is an erroneous interpretation, BOPS, through the BOU Public Relation Department, provides comments and clarifications to the media. #### 1.2 Transparency ##### 1.2.1 The terms and conditions under which statistics are collected, processed, and disseminated are available to the public - BOP methodology, compilation methods, and BOU legislative documents are available on the BOU website http://www.bou.go.ug - Terms and conditions for BOP statistics compilation are shown in the GDDS metadata on the DSBB. ##### 1.2.2 Internal governmental access to statistics prior to their release is publicly identified - There is no internal governmental or other public access to BOP statistics prior to their release; this is made available to the public via the IMF’s DSBB website linked on the national website. ##### 1.2.3 Products of statistical agencies/units are clearly identified as such - BOU Quarterly Economic Report and BOU Annual Report are clearly identified as BOU products by name and logo. - BOP data published in UBOS Statistics Abstract are attributed to the BOU. - BOU’s statistical publications do not request source reference when BOU-compiled statistics are used or reproduced. ##### 1.2.4 Advance notice is given of major changes in methodology, source data, and statistical techniques - Revisions are indicated in BOU publications. - BOU has not yet developed a standard procedure for giving advance notice of major methodological changes or new statistical collections, but is considering providing such notice in the future in publications and on its website. #### 1.3 Ethical standards ##### 1.3.1 Guidelines for staff behavior are in place and are well known to the staff - BOU Terms and Conditions of Services and Staff Regulations require employees to perform duties with diligence and loyalty, obey directions of superiors, and treat public and colleagues with civility and courtesy; ignorance of staff regulations is not accepted as an excuse. - Periodic reports on work and conduct are required; failure after warnings can lead to dismissal; suspension and withholding of salary are possible during investigations (Chapters cited: Staff Regulations (1); Terms and Conditions of Services (8,9)). - BOU Administration Manual Chapter I (General Rules and Regulations) maintains clear ethical guidelines. - Human Resources Department sends memoranda regularly to remind staff of ethical standards. ### 2. Methodological soundness #### 2.1 Concepts and definitions ##### 2.1.1 The overall structure in terms of concepts and definitions follows internationally accepted standards, guidelines, or good practices - Since 1997, Uganda has been gradually adopting the BPM5 conceptual framework and classification structure. - BOP current and financial accounts: - Distinguish income component and goods and services components. - Separately record transactions in assets and liabilities. - Apply directional principle for recording FDI. - Issues and deviations: - Capital account is not clearly defined. HIPC debt forgiveness is shown as a below-the-line financing item in the analytical presentation, but not recorded in the capital account. - Content of net errors and omissions is unclear; no explicit statistical discrepancy reported in the balance of payment statement (except for government sector transactions). Net errors and omissions are indistinguishably included in other investment assets, currency and deposits of other sectors component. - Definitions broadly conform with BPM5 (e.g., residency in Foreign Exchange Act, 2004 Part I(3); FDI in Survey on Foreign Private Capital, 2004 Part D(14)). - ITRS application is limited and built on reports of foreign exchange transactions; BOP transactions represent only foreign exchange transactions between residents and nonresidents, while transactions between residents and nonresidents in shillings are not included. - Construction projects are presumed long-term; expenditures for construction activity are recorded under FDI, which may include projects completed within one year (generally classified as services) and projects requiring more than one year. - Bank of Uganda Statute, 1993 Article 32(Ib(i)) states that time deposits of the central bank are regarded as part of the country’s gross international reserves, which may not necessarily meet the availability for use criteria of the BPM5 definition of reserve assets. #### 2.2 Scope ##### 2.2.1 The scope is broadly consistent with internationally accepted standards, guidelines, or good practices - Geographic coverage: economic territory defined as geographic territory administered by government of Uganda; includes islands that belong to Uganda, airspace, and waters. BOP data cover whole territory of Uganda and its embassies abroad. - Unit coverage: essentially all resident institutional units engaged in transactions with nonresidents are covered. - Transaction coverage: in principle, all transactions with nonresidents are covered aside from ITRS limitations; however, coverage is incomplete for specific components: Services: - Export of freight and import of passenger transportation are not covered. - Travel debit component is not covered (assumed to be small). Income: - No interest credits estimates are recorded for general government; interest is earned on some privatizations to nonresidents when there is a balance outstanding (information available from the Privatization Unit of MFPED). - No interest credits estimates are made for other sectors. - Compensation of employees credit is not covered. Direct investment abroad: - Information exists on at least two companies with investments abroad; however, no estimates of direct investment abroad and no estimates for direct investment income credits are recorded. Portfolio investment and financial derivatives: - No estimates of the portfolio investment assets component. - No estimates of financial derivatives flows, either debits or credits. - Commercial banks appear to undertake forward contracts with nonresidents; this information should be obtained from banks and, if significant, classified to financial derivatives: assets or liabilities. Other investment assets (currency and deposits of monetary authorities): - BOU occasionally holds Kenyan and Tanzanian shillings in currency notes. When returned to the central banks of Kenya and Tanzania, the currencies are converted into U.S. dollars and included in reserve assets. - There are no estimates for other investment assets, currency and deposits of monetary authorities component. #### 2.3 Classification/sectorization ##### 2.3.1 Classification/sectorization systems used are broadly consistent with internationally accepted standards, guidelines, or good practices - Current account records goods, services (transportation, travel, other business services), income (direct, portfolio, other investment income, compensation of employees), and current transfers (breakdown by general government and private sector). - About 30 percent of unidentified outflows debits (from private sector cash flows estimates) are added to other services. The adjustment may add as much as 33 percent to the original estimate for identified services debits. - Transfers (specifically grants and debt forgiveness) are not disaggregated into current and capital transfers. - No proper split available for compensation of employees and workers’ remittances components. - Financial account breakdown: direct investment, portfolio investment, other investment (disaggregated by trade credits, loans, currency and deposits, and other). - BOU transactions in foreign currencies are recorded under reserves with provisions for breakdown by monetary gold, SDRs, and foreign exchange. - Four sectors distinguished: monetary authorities, general government, banks, and other sectors. - Loans guaranteed by the government are not classified to other sectors as required; if guarantee is called, the debt would then be that of the government. #### 2.4 Basis for recording ##### 2.4.1 Market prices are used to value flows and stocks - BOP data are compiled in millions of U.S. dollars. Transactions denominated in other currencies are converted into U.S. dollars using the mid-rate weighted average exchange rate for the month, calculated from the current official exchange rate quotations. - In general, transactions are valued at market prices. Services are valued at the price paid for services provided. - Book value is used for recording foreign direct investment transactions. - Market price is used for portfolio investment transactions for seven companies listed on the Stock Exchange (such as Uganda Clays and Bank of Baroda). - Cost value (issue price with the capitalized interest) is used for recording transactions in securities issued at a price that is at a discount to the redemption price and which also make annual interest payments. ##### 2.4.2 Recording is done on an accrual basis - Most of the BOP is prepared on a cash, not an accrual, basis. - ITRS design does not allow capture of transactions following the change of ownership principle; e.g., receipts for service exports are recorded when the exporter sells foreign exchange to the commercial bank. - Accrual of interest costs on a straight-line basis is applied for recording income on debt securities. - Other investment income for loans of general government is recorded on a due-for-payments basis. - Goods are in principle valued f.o.b., but in practice a mix of ex-factory, free on rail and truck, as well as f.o.b. valuations is used for export of goods. ##### 2.4.3 Grossing/netting procedures are broadly consistent with internationally accepted standards, guidelines, or good practices - Following BPM5 recommendations, current and capital account transactions are recorded gross while financial account transactions are recorded net, separately for individual asset and liability components. - Exception: in the BOP statement dividends are recorded net (rather than gross) of taxes withheld; this will be addressed in the design of a new survey questionnaire. *Source: _cr06269 - 0.3 Relevance (Balance of Payments Statistics).* ### 3.1 Source data ### 3.1 Source data ### Overview of source data collection - The data collection program to compile the BOP statistics is evolving and is comprised of several surveys and administrative sources. - Primary data sources used by the BOU include: - PCFS, surveys of enterprises engaged in international trade in services, and the ITRS. - Customs Department of the URA (single bill of entry—the SBE) processed by UBOS and the BOU. - Administrative data from ministries and other government institutions responsible for exports. - Government’s external liabilities and external transactions data from MFPED. - BOU data for monetary and financial statistics. ### Major findings on source adequacy and issues - Data sources are not entirely adequate for most parts of the BOP: - Some conflicting data sources exist. - For some series data are projected forward from sources several years out-of-date. - Survey framework developing; some questionnaires are cumbersome, reducing response rates (e.g., PCFS). - Many surveys fail to meet timeliness and periodicity requirements. - ITRS shortcomings: - Banks report only some transactions between residents and nonresidents in foreign exchange. - Substantial underreporting and misreporting due to banks’ imperfect knowledge of transaction purpose. - No enterprise-level compilation of transactions through accounts with banks abroad. - Customs data inaccuracies due to: - (i) under-declaration of import values by some importers, - (ii) smuggling, - (iii) omission of classified imports (mainly military hardware and equipment). ### Source data by BOP component - Goods: - Trade statistics derived mainly from customs SBE (URA), processed by UBOS and BOU. - Export supplements: individual exporters associations (tobacco, electricity, cobalt); industry organizations (UCDA, UTA, CDO); government institutions (MAAIF for fish; CAA for gold, flowers, sundry perishables). - Import supplements: authorized foreign exchange dealers (commercial banks and foreign exchange bureaus); oil import data from URA collected from oil companies. - Transportation: - Passenger services (credits) based on an outdated 1993–94 survey extrapolated using assumed annual growth rates. - No estimates made for freight credits. - A passenger transportation survey (resident bus companies (2), resident airlines (3), nonresident airlines (9), nonresident bus companies (3)) was carried out Nov 2004–Jan 2005; results not yet incorporated. - Travel: - Credits based on MTTI biannual survey on average length of stay and average expenditure per visitor and visitor counts from Department of Immigration. - BOU adjusts MTTI survey results due to sample concentration at airports biasing expenditure upward. - Survey of education institutions processed; second planned for June–September 2005. - Debit entries: new questionnaire designed for resident arrivals; currently no travel debits compiled; plans for yearly survey and consideration of seasonality. - Communications: - Quarterly survey of communications providers (three telephone companies, twelve postal companies, seven internet service providers); response adequate (seven out of eight main companies provided data). - Insurance services: - Credits based on insurance company surveys. - Freight insurance debits obtained by adjusting imports from c.i.f. to f.o.b. - Financial services: - ITRS used as main source. - Other business services: - Debits combine ITRS results and estimates based on returns from commercial banks and foreign exchange bureaus; include unidentified services as a percentage of total unidentified uses of sales of foreign exchange. - Government, n.i.e.: - Debit entries provided by BOU Operations Department and MFPED. - Credits from embassy survey in Kampala; response rate very low. - Compensation of employees: - Debit entries estimated from technical assistance attributed to government projects from MFPED. - Compensation of employees debit and workers remittances outflow not yet captured; registration with Immigration Department planned as starting point. - Direct investment income: - No credit estimates. - Debit entries estimated based on PCFS results. - Portfolio investment income: - No credit estimates. - Debit estimates from Central Depository System of the BOU (interest on money market instruments and government bonds). - Other investment income: - Estimates based on BOU accounting data augmented by commercial banks’ profit and loss statements and balance sheets submitted quarterly to the BOU. - Current transfers: - Estimates based on MFPED administrative data on budget and project grants and loans. - Private transfers credits estimated from unidentified balance of foreign exchange credit transactions. - Direct investment: - Results of PCFS 2003 (for 2001 data) used and adjusted with nominal GDP growth. - PCFS indicated about 60 percent of inflows are debt; reinvested earnings adjusted upwards from a very low constant level held since 1997. - Private Sector Investment Survey (2004) results for 2001–03 yet to be finalized. - UIA information on planned FDI used to update survey list. - Portfolio investment: - Estimates for debt securities from Central Depository System at the BOU. - Other investment: - Trade credits inflows estimated for other sectors (excluding general government and monetary authority). - General government other investment from MFPED and TEDD (new loans disbursements and principal repayments). - Monetary authority other investment available at BOU (use of Fund credit and loans from the Fund). - Reserve assets: - Data derived from BOU balance sheets. ### Adjustments, classifications, and valuation procedures - Customs data adjustments include: - (i) informal trade (including via ferry across Lake Victoria), - (ii) imports/exports of small values (below $1,000) not captured by URA, - (iii) goods imported in small installments (average container rate provided by URA), - (iv) customs documents not processed for technical reasons. - PCFS questionnaire recently modified to align with BPM5 classification. - c.i.f./f.o.b. adjustments: - BOU applies a 15 percent adjustment for transportation and 1½ percent for insurance of the c.i.f. value. - Adjustment based on a preshipment inspection company report (since discontinued); basis not sufficiently robust. - Note: about 25 percent of Uganda’s imports come from contiguous countries (Kenya and Tanzania) where c.i.f. and f.o.b. values are the same; therefore no adjustment should be made for those imports. - Some SBEs indicate freight and insurance charges, but URA does not currently process these data. - Agreed estimates developed by BOU and UBOS for undercoverage of imports for ports not included in ASYCUDA and for informal cross border trade for exports. - UBOS applied a blow-up factor from duties paid on imports as they leave customs warehouses to test data. - BOU adjusts customs imports based on reconciliation between commodity flow and ITRS data. - Estimates expected to be revised based on results of Joint BOU/UBOS Survey of Informal Cross Border Trade (first survey conducted in 2003; second round to be completed by June 2005). Results of 2003 survey not yet incorporated due to concerns about seasonality and overestimation. - Current estimate for informal cross border trade is based on studies done by ADC/IDEA (a USAID funded project). - UBOS methods: - Developed estimates for military imports, gold, goods (not for personal use) brought by returning Ugandans, and changes in inventories in warehouses. - BOU uses receipts and payments reports of government forex transactions from External Operations Department for such imports. - Export data adjusted using estimates from Uganda’s Investment in Developing Export Agriculture (IDEA) (USAID funded). - Compensation of employees (debits) assumptions: - It is assumed about 90 percent of the budgeted amount for technical assistance in the Public Investment Plan (PIP) in any fiscal year is spent and of that amount, 90 percent is spent on expatriates on short-term assignments. - Expatriates on long-term assignments are considered residents. - Plans to obtain project aid expenditure details including compensation of employees directly from MFPED as soon as all project accounts transferred to BOU (scheduled to be finalized by June 2006). - Trade credit and supplier/buyer credit estimations: - Trade credit inflows of buyer’s credit and repayments estimated to grow in line with exports. - Inflows of supplier credit and repayments based on private sector investment survey of 2001 and increase in line with imports thereafter. - Grossing up procedures used for surveys that are not updated. - International reserves estimates based on BOU balance sheet changes yet to properly include valuation changes. ### Timeliness of source data - URA provides TEDD monthly with imports information with an approximate lag of 15 days after the reference month. - Data from ministries arrive every month within two weeks. - Daily and monthly reports by commercial banks and monthly returns by foreign exchange bureaus are timely. - Administrative data are timely. - Survey timeliness issues: - MTTI’s survey of expenditures by visitors submitted with a lag of six months. - Quarterly survey of communications providers has a three-month lag. - PCFS comes with a one-year lag. ### Assessment, validation, and reconciliation procedures - Routine assessment and monitoring: - Monthly import data reviewed by TEDD to place them on a BOP basis and check accuracy. - Major underreporting in URA statistics; BOU makes adjustments to imports and exports. - For export discrepancies, compilers use data from development authorities, associations for major export crops, major industrial producers and miners, line ministries, and civil aviation authority where considered superior to Customs data. - ITRS data processing: - Electronic verification and processing incomplete. - Monthly aggregates checked through daily returns; large transactions verified. - BOPS produces monthly reports on editing and checking procedures. - Initial editing includes assessing response rate, logical consistency, consistency with previous month, and completeness; decomposition analysis applied to large fluctuations; authorized BOPS staff may undertake on-site inspections. - Survey assessment and imputations: - Assessments made of survey results; imputations using enterprises’ income statements and published balance sheets where applicable. - Intermediate validation and reconciliation: - Ongoing reconciliation between UBOS and BOU for merchandise trade data; imports for selected commodities compared with average consumption per period (e.g., monthly fuel consumption). - Financial press information used to verify BOP transactions. - MFPED and BOU undertake monthly reconciliation of external debt data. - Reserve position in IMF verified through published IMF accounting data. - Reported financial flow data routinely reconciled with changes in corresponding stock data for all components of the international investment position. - Discrepancies between merchandise trade and associated financial flows from ITRS are routinely reviewed. - Gaps in validation: - Bilateral data reconciliation yet to be conducted. - BOP data not checked against Joint Debt Table, BIS banking statistics, and Coordinated Portfolio Investment Survey. - No use yet of withholding tax data from URA to assess accuracy of reported income transactions. *Source: 3.1 Source data* ### 3.5 Revision studies ### _cr06269 - 3.5 Revision studies ### Revision studies (3.5.1) - No studies and analyses of revisions are carried out for most of the series. - For revisions due to methodological changes, analyses on the impact of such revisions to the BOP are done for internal discussion. - Such studies are not made available to the public. - Main reasons for revision: - incorporating the results of reconciliation exercise with UBOS on international trade statistics; - arrival of new survey data, such as PCFS data; - the reconciliation exercise with the MFPED. - Documentation on revisions is maintained internally. - While the causes for revisions are well known, it is not used to refine data collection programs for the subsequent periods. ### Serviceability — Periodicity and timeliness (4.1) - Periodicity: - The BOU disseminates quarterly BOP data in the BOU Quarterly Economic Report and annual BOP statistics in the BOU Annual Report. - Data are published on both a calendar year and a fiscal year basis. - The periodicity exceeds the annual periodicity recommended by the GDDS. - Timeliness: - Quarterly BOP statistics are disseminated on the BOU website within nine months following the reference period, which is not consistent with the GDDS recommendations. - Editing and processing of the hard copy of the BOU Quarterly Economic Report cause a much greater delay (up to two years). - Annual BOP statistics data are disseminated by the BOU in its Annual Report within 16 months after the end of the reference period. - Thus, timeliness is not consistent with GDDS recommendations on timeliness of six–nine months. ### Consistency (4.2) - Internal consistency: - In general, quarterly and annual BOP statistics are consistent with each other. - Net errors and omissions is not properly distinguished. - There are discrepancies between some financial account transactions and changes in stocks in the international investment position. - Results of the reconciliation between the two datasets (e.g., transactions, exchange rate, price, and other changes) are not disseminated. - Time-series consistency: - Annual BOP statistics dating from 1993 and quarterly data for six preceding periods are available in time-series format. - The time series broadly utilize the BPM5 classifications. - Major changes in methodology and unusual changes in economic trends are explained in internal documents, but not made public. - No methodological notes identify or explain the main breaks and discontinuities in the BOP statistics component time series. - Example: in the BOU Annual Report 2002/2003, there is a break in the annual time series in 1998 for the capital account component, apparently due to the changes in the treatment of the HIPC transactions; this discontinuity is not indicated and not explained in the BOU publication. - Cross-dataset consistency: - There is consistency with monetary and financial statistics, as relevant BOP components are derived from changes in stocks of foreign financial assets and liabilities. - Merchandise trade statistics and government external debt data are used as data sources. - The current account statistics are broadly consistent with the data on the rest of the world account in the national accounts. - Reconciliation exercises benefit from regular consultation between the MFPED, the BOU, and UBOS. ### Revision policy and practice (4.3) - Revisions schedule: - There is no written policy on revisions. - Revisions to BOP statistics do not have an established schedule; they are made whenever new source data become available for the relevant BOP component. - The BOP follows as a rule of thumb the revision of statistics for time series not exceeding three years from the current period. - When major methodological changes that may lead to a break in the series are introduced, the revisions may be done for time series exceeding three years from the current period. - Identification of revised data: - In the BOU publications, the revised time series are identified and the provisional status of the data is indicated in the explanatory notes to the BOP statement. - Public information on revisions: - External users are not informed of the causes of the revisions. - The nature of the revisions is not investigated to inform statistical processes. - Documentation for revisions made and the impact of the revisions on the BOP statements are prepared for internal use. - Case in point: the revision to the BOP on account of adopting the recommended treatment for HIPC in the BOP. ### Accessibility (4.1–5.3) - Presentation and detail: - The Annual Report of the BOU includes summary BOP statistics, detailed tables on BOP statistics components, and an analysis; current-period developments are compared with the relevant period of the previous year. - Charts and tables are disseminated with the data to facilitate analysis. - A summary quarterly BOP statistics presentation is included in the BOU Quarterly Economic Report. - For other investment and portfolio investment components, data are published on a net basis (liabilities net of assets), and the directional principle is not applied in publishing data for foreign direct investment component. - Draft publications of the quarterly and annual BOP statements contain a new presentation that shows the liabilities and assets separately in the financial account and foreign direct investment is on a directional basis. - Government and government-guaranteed foreign debt data are reproduced in the Annual Report of the BOU in the MFPED publication the Background to the Budget; the data include external debt repayments, by principal and interest. A forward schedule of projected repayments is not published. - Gross official international reserves are published in millions of U.S. dollars and in terms of months of imports of goods, with an analysis of trends and structure, annually in the Annual Report of the BOU. - Dissemination media and formats: - No separate BOP statistical publications have been prepared. - Hard-copy publications of the BOU Quarterly Economic Report are prone to long delays. - BOP data are also available at the BOU’s website (http://www.bou.go.ug). - Longer time series are provided upon request, but there is no information in the BOP hard-copy publication indicating where to find the detailed data. - All publications are currently free of charge. - Release practices: - BOP data are not released according to a preannounced schedule; there is no specific date and/or time when BOP statistics are released to the public. - The data are released simultaneously to all interested parties through publication on the website and of the hard-copy edition. - The policy on data release is not made public. - Non-routine dissemination and user requests: - A number of nonpublished but nonconfidential BOP subcomponents are made available upon demand. - Requests for special tabulations based on unpublished (but nonconfidential) data are usually accommodated, especially from data providers (e.g., PCFS participants) and students. - No specific reference is made in BOP statistics publications on the availability of nonpublished subcomponents and the terms and conditions on which they are made available. - Metadata and user assistance: - A detailed description of the BOP concepts, sources, and methods is posted on the BOU website; it contains (i) the conceptual framework, (ii) the classifications, (iii) the data sources, and (iv) the compilation practices. - Departures from internationally accepted compilation standards are documented in the general description of the methodology, but no explicit reference is made toward what the best practice should be and the reasons for the deviations. - Documentation of the methods used for compiling the BOP statistics is published in the IMF Balance of Payments Statistics Yearbook and in the GDDS metadata posted on the DSBB. - General-use information and more specialized information about the BOP and other external sector statistics are available on the BOU website; however, the absence of the separate publication of the BOP statistics limits the level of detail that can be adapted to users' needs. - A contact person is identified on the DSBB; arrangements ensure that queries received by that contact are directed to the relevant person in the BOPS. - Hard-copy catalogs of publications and other services are not produced by the BOU, but information on published documents is available on the BOU website. ### Key assessment findings (Table 4 summary highlights) - Legal and institutional: - The responsibility of the BOU to compile and disseminate the balance of payments statistics is not explicitly mentioned in legislative documents. - Regulations for implementation of the Foreign Exchange Act, 2004 are planned to be issued by the end of 2005. - Resources: - Staff and budgetary constraints affect the compilation and dissemination of BOP statistics. - Methodological soundness: - Several important deviations from international standards; no clearly specified capital account; the residence principle is not applied. - Several income and services components are missing, as well as some important financial accounts transactions. - Part of unidentified flows from private sector cash flows estimates are classified under other services components. - Time of recording differs across transactions; often recording is on a cash basis. - Accuracy and reliability: - Some data sources are outdated and the ITRS suffers from deficiencies. - Plans: undertake yearly survey for the travel debit component; undertake a second round of the survey of education institutions in June-September, 2005. - Plans to further improve coverage adjustments to goods component, based on results of the Survey of Informal Cross Border Trade and to obtain details on project aid expenditures including compensation of employees directly from MFPED. - The documentation on revision studies is not published. - Serviceability: - Timeliness of over nine months is not consistent with GDDS recommendations; in the short term, dissemination practices, and timeliness in particular, will be improved. - The reconciliation of the trade statistics is planned to be a continuous process. - Provisional status of data is indicated in explanatory notes, but there is no written policy on revisions. - Accessibility: - Data accessibility, metadata accessibility, and assistance to users are assessed but limited by the lack of separate BOP publication and documentation of revision practices. *Source: _cr06269 - 3.5 Revision studies* ### 1.2 Transparency—Statistical ### 1.2 Transparency—Statistical ### Assurances of integrity - The principle of objectivity in the collection, processing, and dissemination of statistics is firmly adhered to. - 1.2.4 Advance notice is given of major changes in methodology, source data, and statistical techniques. - 1.3.1 Guidelines for staff behavior are in place and are well known to the staff. ### Methodological soundness - 2.1.1 The overall structure in terms of concepts and definitions follows internationally accepted standards, guidelines, or good practices. - 2.2.1 The scope is broadly consistent with internationally accepted standards, guidelines, or good practices. - 2.3.1 Classification/sectorization systems used are broadly consistent with internationally accepted standards, guidelines, or good practices. - 2.4 Basis for recording: - 2.4.1 Market prices are used to value flows and stocks. - 2.4.2 Recording is done on an accrual basis. - 2.4.3 Grossing/netting procedures are broadly consistent with internationally accepted standards, guidelines, or good practices. ### Accuracy and reliability - 3.1 Source data: - 3.1.1 Source data are obtained from comprehensive data collection programs that take into account country-specific conditions. - 3.1.2 Source data reasonably approximate the definitions, scope, classifications, valuation, and time of recording required. - 3.1.3 Source data are timely. - 3.2 Assessment of source data: - 3.2.1 Source data—including censuses, sample surveys, and administrative records—are routinely assessed, e.g., for coverage, sample error, response error, and nonsampling error; the results of the assessments are monitored and made available to guide statistical processes. - 3.3 Statistical techniques: - 3.3.1 Data compilation employs sound statistical techniques to deal with data sources. - 3.3.2 Other statistical procedures (e.g., data adjustments and transformations, and statistical analysis) employ sound statistical techniques. - 3.4 Assessment and validation of intermediate data and statistical outputs: - 3.4.1 Intermediate results are validated against other information where applicable. - 3.4.2 Statistical discrepancies in intermediate data are assessed and investigated. - 3.4.3 Statistical discrepancies and other potential indicators or problems in statistical outputs are investigated. - 3.5 Revision studies: - 3.5.1 Studies and analyses of revisions are carried out routinely and used internally to inform statistical processes (see also 4.3.3). ### Serviceability (periodicity, timeliness, consistency, revisions) - 4.1 Periodicity and timeliness: - 4.1.1 Periodicity follows dissemination standards. - 4.1.2 Timeliness follows dissemination standards. - 4.2 Consistency: - 4.2.1 Statistics are consistent within the dataset. - 4.2.2 Statistics are consistent or reconcilable over a reasonable period of time. - 4.2.3 Statistics are consistent or reconcilable with those obtained through other data sources and/or statistical frameworks. - 4.3 Revision policy and practice: - 4.3.1 Revisions follow a regular and transparent schedule. - 4.3.2 Preliminary and/or revised data are clearly identified. - 4.3.3 Studies and analyses of revisions are made public (see also 3.5.1). ### Accessibility (presentation, metadata, user assistance) - 5.1 Data accessibility: - 5.1.1 Statistics are presented in a way that facilitates proper interpretation and meaningful comparisons (layout and clarity of text, tables, and charts). - 5.1.2 Dissemination media and format are adequate. - 5.1.3 Statistics are released on a preannounced schedule. - 5.1.4 Statistics are made available to all users at the same time. - 5.1.5 Statistics not routinely disseminated are made available upon request. - 5.2 Metadata accessibility: - 5.2.1 Documentation on concepts, scope, classifications, basis of recording, data sources, and statistical techniques is available, and differences from internationally accepted standards, guidelines, or good practices are annotated. - 5.2.2 Levels of detail are adapted to the needs of the intended audience. - 5.3 Assistance to users: - 5.3.1 Contact points for each subject field are publicized. - 5.3.2 Catalogs of publications, documents, and other services, including information on any charges, are widely available. ### Users’ Survey (Uganda; January–February 2005) - Survey administration: - Conducted with assistance of the IMF Resident Representative. - Questionnaire sent to academic and research community, banks and businesses, government agencies, the international community, media and other entities. - A total of 23 responses were received. - The mission held discussions with a selection of users while in Kampala. - Overall quality assessments: - On a scale of 1 to 5, with 5 being “excellent” and 1 being “poor”, all sectors were judged to be within the 3 to 4 range. - Monetary and balance of payments were situated towards the higher end; national accounts and government statistics towards the lower end. - In most areas, users considered the quality of Uganda’s statistics to be similar to that of other countries in the region, but better for national accounts. - Key user concerns and recommendations: - Coverage could be improved, particularly in: - Geographical coverage of the consumer price index. - Government finance (coverage of operations of local government entities). - Balance of payment statistics (better coverage of foreign trade). - Timeliness: - Generally viewed as satisfactory. - Some concern about the national accounts and balance of payments. - Dissatisfaction about the periodicity of the national accounts; a number of respondents expressed a desire for quarterly accounts. - Dissemination calendars: - Strong need for dissemination calendars for all sectors. - A calendar is published for the CPI but this was not widely known. - Revision policies: - Dissatisfaction with the revision policies for all statistics; more information and explanation regarding revisions would benefit users. - Data and metadata accessibility: - Access to official statistics was considered satisfactory by around 80 percent of the users. - Only around half considered that the methodological descriptions were adequate for analytical purposes; all areas showed a need for improvement in this regard. - Underlying methodology and accuracy: - Viewed as satisfactory for the consumer price index and the balance of payments statistics. - Other areas, particularly the national accounts, could be improved. - Usage behavior: - Several users indicated that they used data from the IMF, rather than obtaining them directly from Government sources. *Source: _cr06269 - 1.2 Transparency—Statistical* --- _Source: https://www.imf.org/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2006/_cr06269.pdf_